Smt. Pooja Singh, Kanpur V. Income Tax Officer, Ward- 1(3), Kanpur

ITA 386/LKW/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7136 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 22-07-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 12-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: HARISH GIDWANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW [THROUGH VIRTUAL HEARING] BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 386/LKW/2019 A.Y. 2014-15 INCOME TAX OFFICER, WARD 1(3), KANPUR VS. SMT. POOJA SINGH, 31/25-A, G.T ROAD PATEL NAGAR, KANPUR PAN ATXPS 8209B (RESPONDENT) (APPELLANT) SHRI ABHINAV MEHROTRA APPELLANT BY SHRI HARISH GIDWANI, DR RESPONDENT BY 25/08/2021 DATE OF HEARING 26/08/2021 DATE OF PRONOUNCEMENT O R D E R THIS IS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2014-15 AGAINST THE ORDER OF THE LD. CIT(A)-I, KANPUR DATED 16.05.2019. 2. AT THE OUTSET, IT WAS NOTICED THAT THE ASSESSEE HAS SUBMITTED APPLICATION, RECEIVED BY THE REGISTRY OF THIS OFFICE ON 01.06.2021, VIDE WHICH IT HAS BEEN SUBMITTED THAT THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR HAS ISSUED A CERTIFICATE IN FORM NO.3 ON 30.07.2020 UNDER THE VIVAD SE VISHWAS SCHEME, THEREFORE, THE ASSESSEE WANTS TO WITHDRAW THE APPEAL. LD. DR STATED THAT ON AN EARLIER OCCASION THE HON'BLE BENCH HAD OBSERVED AN ANOMALY IN FORM NO.3 WHEREIN THE APPEAL NUMBER WAS WRONGLY MENTIONED AND WHICH HAS NOW BEEN CORRECTED AND THEREFORE THE 2 APPEAL MAY BE DISMISSED. FINDING THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME & HAS BEEN ISSUED FORM NO.3, I PERMIT THE ASSESSEE TO WITHDRAW THE APPEAL. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. (ORDER PRONOUNCED IN THE OPEN COURT ON 26/08/2021) SD/- (T.S. KAPOOR) ACCOUNTANT MEMBER AKS DTD. 26/08/2021 COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR