IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW [THROUGH VIRTUAL HEARING] BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO S . 42 /LKW/ 2020 ASSESSMENT YEAR S : 2016 - 17 THE DY. CIT CENTRAL CIRCLE-1 KANPUR V. SHRI PRAVEEN KUMAR ARORA L/H LATE SHRI DILBAGH RAI ARORA 120/500, LAJPAT NAGAR KANPUR TAN/PAN: ABAPA2027N (APP ELL ANT) (RESPONDENT) ITA NO S . 43/LKW/2020 ASSESSMENT YEAR S : 2016 - 17 THE DY. CIT CENTRAL CIRCLE-1 KANPUR V. SHRI PRAVEEN K UMAR ARORA & OTHERS L/H LATE SHRI DILBAGH RAI ARORA 120/500, LAJPAT NAGAR KANPUR TAN/PAN: ABAPA2027N (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SMT. SHEELA CHOPRA, CIT (DR) RESPONDENT BY: SHRI P. K. KAPOOR, C.A. DATE OF HEARING: 26 0 7 20 2 1 DATE OF P RONOUNCEMENT: 26 0 7 20 2 1 O R D E R PER A.D. JAIN, V.P.: THESE ARE REVENUES APPEALS AGAINST THE RESPECTIVE ORDERS OF THE LD. CIT(A)-IV, KANPUR, DATED 17.10.2019 AND 18.10.2019 FOR ASSESSMENT YEAR 2016-17. PAGE 2 OF 3 2. THE ASSESSEE HAS SUBMITTED AN APPLICATION DATED 26.06.2021, RECEIVED BY THE REGISTRY OF THIS OFFICE ON 08.07.2021, VIDE WHICH IT HAS BEEN SUBMITTED THAT THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR HAS ISSUED CERTIFICATE IN FORM NO.3 ON 12.03.2021 UNDER THE VIVAD SE VISHWAS SCHEME. THE COPY OF SUCH FORM HAS ALSO BEEN FILED. THE ASSESSEE HAS ALSO FILED THE COPY OF CHALLAN RECEIPT AND FORM NO.5, I.E. THE ORDER OF THE PCIT (CENTRAL), KANPUR FOR FULL AND FINAL SETTLEMENT OF TAX ARREARS UNDER SECTION 5(2) READ WITH SECTION 6 OF THE DTVSVA, 2020. IT WAS CONTENDED THAT SINCE THE ASSESSEE HAS OPTED FOR VIVAD SE VISWAS SCHEME AND TAX PAYABLE ON THE DEPARTMENTAL APPEALS HAS BEEN DEPOSITED AND ORDER FOR FINAL SETTLEMENT OF TAX ARREARS HAS BEEN PASSED BY THE DESIGNATED AUTHORITY, THEREFORE, THE APPEALS FILED BY THE DEPARTMENT MAY BE DISMISSED AS WITHDRAWN. THE LD. D. R. HAS NO OBJECTION. ACCORDINGLY, SINCE FORM NO. 3 HAS BEEN GENERATED IN THE DEPARTMENTAL APPEALS AND ORDER HAS BEEN PASSED BY THE PCIT (CENTRAL), KANPUR FOR FULL AND FINAL SETTLEMENT OF TAX ARREARS UNDER SECTION 5(2) READ WITH SECTION 6 OF THE DTVSVA, 2020, THE APPEALS OF THE DEPARTMENT ARE ORDERED TO BE DISMISSED AS WITHDRAWN. 3. IN THE RESULT, THE APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/07/2021. S D/ - SD/ - [T. S. KAPOOR] [A. D. JAIN] ACCOUNTANT MEMBER VICE PRESIDENT DATED:26/07/2021 JJ: PAGE 3 OF 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSISTANT REGISTRAR