Appeal details
Counselvise Citation
[2022] 106 COUNSELVISE.COM (IT) 6796 (ITAT-LUCKNOW)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 year(s) 3 month(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
14-09-2022
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
SMC
Assessment Year
2010-2011
Appeal Filed On
14-06-2017
Judgement Text
I.T.A. No.394/Lkw/2017 Assessment Year:2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.394/Lkw/2017 Assessment Year:2010-11 Shri Neeraj Mishra, S/o Shri Prabhakar Mishra, 35/5B, Near Post Office, Rampur Bagh, Bareilly. PAN:AIXPM3251C Vs. Income Tax Officer-2(1), Bareilly. (Appellant) (Respondent) O R D E R This appeal has been filed by the assessee against the order of the Ld. CIT(A), dated 01/10/2015 pertaining to assessment year 2010-11. 2. None was present on behalf of the assessee. However, Learned counsel for the assessee had filed an application for adjournment. Learned D. R. invited my attention to the fact that assessee has opted for Vivad Se Viswas Scheme and has deposited necessary taxes and the Department has also issued Form No. 5 evidencing full and final payment of taxes and also filed a copy of Form No. 5. In view of these facts and circumstances, the adjournment application was rejected as nothing was required to be argued by learned A.R. Form No. 5 shows that assessee Appellant by Application for disposal of appeal under Vivad Se Viswas Scheme Respondent by Shri Harish Gidwani, D.R. Date of hearing 15/09/2022 Date of pronouncement 15/09/2022 I.T.A. No.394/Lkw/2017 Assessment Year:2010-11 2 has paid the necessary taxes and has made full and final settlement of the tax arrears under section 5(2) read with section 6 of the DTVSVA, 2020, for Assessment Year 2010-11. Since the assessee has opted for Vivad Se Viswas Scheme and tax payable by the assessee has been deposited and order for final settlement of tax arrears has been passed by the designated authority, therefore, the appeal filed by the assessee is liable to be dismissed as withdrawn. Accordingly, since order has been passed by the PCIT, for full and final settlement of tax arrears under section 5(2) read with section 6 of the DTVSVA, 2020, for Assessment Year 2010-11, the appeal of the assessee is ordered to be dismissed as withdrawn. 5. In the result, the appeal of the assessee stands dismissed. (Order pronounced in the open court on 15/09/2022) Sd/. ( T. S. KAPOOR ) Accountant Member Dated:15/09/2022 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Lucknow
