Deputy Commissioner of Income Tax-1, Kanpur V. Shri Ashok Kumar Maheshwari, Kanpur

ITA 56/LKW/2019

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 2064 (ITAT-LUCKNOW)
• Duration Of Justice: 3 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 30-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: HARISH GIDWANI
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

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. 56/Lkw/2019 Assessment Year 2014-15 Shri Ashok Kumar Maheshwari, 33/45, Chawal Mandi, Kanpur PAN AARPM 1903H Vs. Dy. Commissioner of Income Tax-1, Kanpur (Respondent) (Appellant) Application for disposal of appeal under DTVSV Act, 2020 Appellant by Shri Harish Gidwani, DR Respondent by 02/02/2022 Date of hearing 03/02/2022 Date of pronouncement O R D E R PER A.D. JAIN, V.P. : This is Revenue’s appeal for Assessment Year 2014-15 against the order of the ld. CIT(A)-1, Kanpur dated 29.11.2018. 2. At the outset, it was noticed that the assessee has submitted an application, received in the Registry of this Office on 22.11.2021, vide which it has been submitted that Principal Commissioner of Income Tax, Kanpur-1, has issued a certificate in Form No.3 on 13.01.2021 under Vivad Se Vishwas Scheme and assessee has deposited the due amount against which the Principal Commissioner of Income Tax, Kanpur-1, has issued a certificate in Form No.5 on 09.11.2021. A copy of such Form No.3 and Form 5 have also been filed. Since the assessee has deposited the tax as mentioned in Form 3, therefore, the appeal of the Revenue becomes infructuous and is dismissed as such. The Ld. 2 DR has no objection. Accordingly, we permit the assessee to withdraw the present appeal. 3. In the result, the appeal of the Revenue is dismissed as withdrawn. (Order pronounced in the open court on 03/02/2022) Sd/- Sd/- (T.S. Kapoor) (A.D. Jain) Accountant Member Vice President Aks – Dtd. 03/02/2022 Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order Assistant Registrar