DINESH KUMAR PAHUJA, ALLAHABAD V. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

ITA 51/ALLD/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1839 (ITAT-ALLAHABAD)
• Duration Of Justice: 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 06-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S K JAISWAL
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD [THROUGH VIRTUAL COURT] BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA NO.51/ALLD/2020 ASSESSMENT YEAR: 2013-14 DINESH KUMAR PAHUJA, C-206, 2 ND FLOOR, LOTUS APARTMENT, 43/39, TASKHAND MARG, CIVIL LINES, ALLAHABAD VS. INCOME TAX OFFICER, CENTRAL CIRCLE, ALLAHABAD TAN/PAN:AESPP 3569D (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI S.K. JAISWAL, CA RESPONDENT BY: SHRI A.K. SINGH, CIT(DR) DATE OF HEARING: 25.02.2021 DATE OF PRONOUNCEMENT: 25.02.2021 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 02.12.2019 OF CIT(A)-III, LUCKNOW FOR THE A.Y. 2013-14. 2. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE HAS STATED AT BAR THAT THE ASSESSEE HAS ALREADY OPTED FOR VIVAD SE VISHWAS SCHEME AND THE APPLICATION OF THE ASSESSEE HAS BEEN APPROVED BY THE DEPARTMENT BY ISSUING FORM NO.5. THE ASSESSEE HAS ALSO FILED THE APPLICATION DATED 25.02.2021 FOR WITHDRAWAL OF THE APPEAL. LD. COUNSEL HAS REFERRED TO THE FORM NO.5 ISSUED BY THE PR. CIT (CENTRAL), ITA NO.51/ALLD/2020 DINESH KUMAR PAHUJA 2 LUCKNOW AND SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. LD. DR HAS RAISED NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 3. ACCORDINGLY, IN VIEW OF THE FACT THAT THE ASSESSEE HAS ALREADY OPTED FOR VIVAD SE VISHWAS SCHEME AND THE APPLICATION OF THE ASSESSEE HAVE BEEN CONSIDERED BY THE COMPETENT AUTHORITY BY ISSUING FORM NO.5, THEREFORE, THE PRESENT APPEAL OF THE ASSESSEE IS NOT MAINTAINABLE AND THE SAME IS DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. (ORDER PRONOUNCED ON 25/02/2021 AT ALLAHABAD IN THE OPEN COURT THROUGH VIDEO CONFERENCING) SD/- SD/- [RAMIT KOCHAR] [VIJAY PAL RAO] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25/02/2021 AKS/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) - 4. CIT 5. DR -