M/s. Scooters India Ltd., Lucknow V. DCIT, Range-6, Lucknow

ITA 386/LKW/2020

AI Insights

The case involves multiple appeals by Scooters India Ltd. against various orders passed by the Commissioner of Income Tax (Appeals) and the Principal Commissioner of Income Tax, Lucknow, concerning different assessment years. The appeals were related to disputes over tax liabilities. However, before the tribunal could adjudicate on these appeals, the assessee filed an application to withdraw all pending appeals, citing the payment of all disputed tax liabilities as per the communications from the Income Tax Department and other relevant authorities. The Departmental Representative did not object to the withdrawal. Consequently, the tribunal allowed the withdrawal of all appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123026 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 21-05-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 22-11-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHEELA CHOPRA; S.H
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.401 & 402/Lkw/2020 Assessment Years: 2013-14 & 2014-15 Scooters India Ltd., Sarojni Nagar, Lucknow PAN: AADCS 7796R Vs. Dy. Commissioner of Income Tax, Range-6, Lucknow (Appellant) (Respondent) ITA No.195/Lkw/2018 Assessment Years: 2013-14 Scooters India Ltd., Sarojni Nagar, Lucknow PAN: AADCS 7796R Vs. Pr. Commissioner of Income Tax-II, Lucknow (Appellant) (Respondent) ITA No.256/Lkw/2019 Assessment Years: 2011-12 Scooters India Ltd., Sarojni Nagar, Lucknow PAN: AADCS 7796R Vs. Dy. Commissioner of Income Tax, Range-VI, Lucknow (Appellant) (Respondent) ITA No.387/Lkw/2020 Assessment Years: 2017-18 Scooters India Ltd., Sarojni Nagar, Lucknow PAN: AADCS 7796R Vs. Dy. Commissioner of Income Tax, Range-VI, Lucknow (Appellant) (Respondent) I 2 ITA No.385 & 386/Lkw/2020 Assessment Years: 2012-13 & 2013-14 Scooters India Ltd., Sarojni Nagar, Lucknow PAN: AADCS 7796R Vs. Dy. Commissioner of Income Tax, Range-6, Lucknow (Appellant) (Respondent) O R D E R PER BENCH: These appeals are preferred by assessee against the separate orders dated 21.08.2020, 05.01.2018, 26.02.2019 and 28.07.2020 30.08.2019 passed by the Ld. Commissioner of Income Tax (Appeal), Lucknow-2 and order dated 05.01.2018 passed by Ld. Pr. Commissioner of Income Tax, Lucknow. 2. The ld. Counsel for the assessee sought the permission of the Bench to withdraw the above appeals by moving application dated 16.05.2023, stating as under: “This is to inform you thai following cases of M/s Scooters India Limited are pending with the income Tax Appellate Tribunal, Lucknow Bench; - SI. No. Tax Authority Authority Assessment Year Status Appeal No Respondent 1. Income Tax Appeal ITAT 2011-12 In Progress 1TA 256/LKW/20J9 Principal Commissioner of Income Tax-11, Lucknow Appellant by Shri Rakesh Garg, Advocate Respondent by Smt. Sheela Chopra, CIT(DR), Shri S.H. Usmani, CIT DR & Shri Harish Gidwani, DR. Date of hearing 22/05/2023 Date of pronouncement 22 /05/2023 I 3 2. income Tax Appeal ITAT 2013-14 In Progress 1TA 401/I.KW/2020 D.C.I.T.. Range-6, Lucknow 3. Income Tax Appeal ITAT 2014-15 In Progress ITA 402/LKW/2020 D.C.I.T., Range- VI, Lacknow 4. income Tax Appeal ITAT 2013-14 In Progress ITA 195/LKW/20I8 Principal Commissioner of income Tax-II, Lucknow 5. Income Tax Appeal ITAT 2017-18 In Progress ITA 387/LK.W/2020 D.C.I. T., Range-6. Lucknow 6. Income Tax Appeal ITAT 2012-13 In Progress ITA 385/LKW/2020 D.C.I.T.. Range-6. Lucknow 7. Income Tax Appeal ITAT 2013-14 In Progress ITA 386/LKW/2020 D.C.I.T., Range-6, Lucknow 1. Since closure activities are required to be completed in time bound manner, as per letter No. ACIT/R-3/Lko./SIL/2022-23 dated 17/02/2023 issued by your office, letter no. ADO/OSD(L)/UP(E)/64/2022-23/12608 dated 10/03/2023 issued by the Income Tax Officer, Zonal Matters, Office of the ADGIT(S)- 5/OSD to Member (L) CBDT and letter No. DPE/5(1)/2022-MHI dated 17/03/2023 issued by the Joint Director, Department of Public Enterprises, Ministry of Finance; whereby is was informed to us that total outstanding income Tax liability in case of "Scooters India Limited- (PAN:- AADCS7796R) is as follows:- Sl.No. Assessment Year Demand U/s Outstanding Demand (Rs.} 1. 2017-18 270A 3,89,991/- 2. 2015-16 263 11,87.77,523/- 3. 2014-15 154 1,69,58,220/- 4. 2013-14 154 82,99,080/- Total 14,44,24,814/- (Refer Attachment for copy of letter) With respect to the above said letters, company has deposited total outstanding Income Tax. Liability on 10/04/2023 through following challans: - I 4 SI, No. Assessment Year Outstanding Demand (Rs.) Bank Reference No. Date of Deposit 1. 2017-18 3,89,991 /- 202310041964589438 10/04/2023 2. 2013-14 11,87,77,523/- 202310041964589405 3. 2015-16 1,69,58,220/- 202310041964589431 4. 2014-15 H 82.99,080 /- 202310041964589426 Total 1 4,44,24,814/- Refer Attachment-a to d, for copy of payment confirmation Challans. After payment of the above disputed Tax Liability, there are no pending cases with the Income Tax Department, To proceed with the company closure activities, the petitioner no more wishes to pursue the above appeals and seeks permission from this ITAT, Lucknow Bench to withdraw our all appeals. In these facts & circumstances, as the assessee has already paid the disputed tax liability. Applicant prays that the ITAT. Lucknow bench may be pleased to allow the petitioner herein to withdraw all the pending appeals as the company has already agreed and paid outstanding demands.” 3. Learned D.R. has no objection. Accordingly, we permit the assessee to withdraw these appeals. 4. In the result, all the appeals filed by the assessee are dismissed as withdrawn. (Order pronounced in the open court on 22/05/2023) Sd/- Sd/- ( ANADEE NATH MISSHRA ) (SUDHANSHU SRIVASTAVA) Accountant Member Judicial Member Dated: 22/05/2023 Aks I 5 Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(E) 5. D.R., I.T.A.T., Lucknow Asstt. Registrar