SUNIL KUMAR TRIPATHI, SONEBHADRA V. INCOME TAX OFFICER RANGE-3 (4), MIRZAPUR

ITA 56/ALLD/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9564 (ITAT-ALLAHABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 20-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL ALLAHABAD (SMC) BENCH , ALLAHABAD ( THROUGH VIRTUAL COURT ) BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA NO. 56 /ALLD/20 20 ASSESSMENT YEAR : 2009 - 10 S HRI SUNIL KUMAR TRIPATHI ROBERTSGANJ , SONEBHADRA. V. INCOME TAX OFFICER , RANGE - 3(4), MIRZAPUR . PAN: AEBPT8806N (APPELLANT) (RESPONDENT) APPELLANT BY: PRAVEEN GODBOLE C . A RESPONDENT BY: A.K.SINGH SR. DR . DATE OF HEARING: 27 .0 7 .2021 DATE OF PRONOUNCEMENT: 28 .0 7 .2021 O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 2 ND DECEMBER, 2019 OF CIT ( APPEAL ) FOR THE ASSESSMENT YEAR 200 9 - 1 0 . 2. AT THE TIME OF HEARING THE LD. AR OF THE ASSESSEE HAS STATED AT BA R THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWASH SCHEME - 2020 AND THEREFORE, THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL . H E HAS FILED AN APPLICATION DATED 26 .0 7 .2021 IN THIS RESPECT WHEREBY THE ASSESSEE HAS PRAYED FOR WITHDRAW L OF THE AP PEAL. HE HAS ALSO REFERRED TO FORM NO. 3 ISSUED BY THE COMPETENT AUTHORITY AND SUBMITTED THAT IN VIEW OF THE FACT THAT THE ASSESSEE HAS ALREADY OPTED FOR VIVAD SE VISHWAS SCHEME - 2020. THE ASSESSEE DOES NOT WANT PURSUE THE PRESENT APPEAL AND THE SAME MAY BE ALLOWED TO WITHDRAWN . ON THE OTHER HAND, THE LD. D R HAS RAISED NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ITA NO. 56 /ALLD/20 20 ASSESSMENT YEAR: 200 9 - 1 0 2 3. ACCORDINGLY, IN VIEW OF THE FACT THAT THE ASSESSEE HAS ALREADY OPTED FOR SETTLEMENT OF TA X DISPUTES UN DER VIVAD SE VIS HWASH SHCME - 20 20 AND THE DESIGNATED AUTHORITY HAS ISSUED FORMS NO. 3 , THE REQUEST OF THE ASSESSEE TO WITH DRAW THE PRESENT APPEAL IS ALLOWED . HENCE, THE PRESENT APPEAL OF THE ASSESSEE STAND S DISMISSED BEING WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE FOR THE ASSESSMENT YEAR 200 9 - 1 0 IS DISMISSED AS WITHDRAWN ON THE GROUNDS THAT THE ASSESSEE HAS AVAIL ED VIVAD SE VISHWAS SCHEME, 20 20 . ORDER PRONOUNCED IN THE OPEN COURT THROUGH VIDEO CONFERENCING ON 28 .0 7 .2021 AT THE TIME OF HEARING. SD / - - [ VIJAY PAL RAO ] JUDICIAL MEMBER DATED: 28 /0 7 /2021 KD/ - COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT - 5. DR BY ORDER ASSISTANT REGISTRAR ITA NO. 56 /ALLD/20 20 ASSESSMENT YEAR: 200 9 - 1 0 3