Lal Chand Haswani, Kanpur V. Astt. Commissioner of Income Tax-2, Kanpur

ITA 632/LKW/2016

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8548 (ITAT-LUCKNOW)
• Duration Of Justice: 5 year(s) 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 01-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HARISH GIDWANI
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A.D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.632 /Lkw/2016 Assessment Year: 2010-11 Lal Chand Hanswani, 111/93, Ashok Nagar, Kanpur PAN:ABCPH 2553G Vs. ACIT-2, Kanpur (Appellant) (Respondent) O R D E R PER T.S. KAPOOR, A.M. This appeal has been filed by the assessee against the order of ld. CIT(A)-1, Kanpur, dated 31.08.2016, for Assessment Years 2010-11. 2. The ld. Counsel for the assessee sought the permission of the Bench to withdraw this appeal by moving an application dated 28.07.2022, stating as under: “The captioned appeal was filed against the order dated 31.08.2016 passed by CIT(Appeals)-1, Kanpur in appeal no. CIT(A)-1/99/ACIT-2/KNP/15-16/165 which in turn was preferred against rectification order dated 14.05.2015 passed by ACTT-2, Kanpur u/s 154/143(3)/147 of the Income-Tax Act, 1961. The said rectification order dated 14.05.2015 was passed by the Assessing Officer on the rectification application Appellant by Shri P.K. Kapoor, C.A. Respondent by Shri Harish Gidwani, DR Date of hearing 10/08/2022 Date of pronouncement 10/08/2022 2 u/s 154 filed by the assessee for carrying out rectification of mistake apparent from record in the assessment order u/s 143(3)/147 dated 27.03.2015. 2. Against the assessment order dated 27.03.2015, the assessee also filed an appeal before the Ld. CIT (A)-1, Kanpur bearing appeal no. CIT(A)-1/50/AC-2/15 16. This appeal was decided by Ld. CIT(A)-1, Kanpur vide order dated 05.10.2016 passed in appeal no. CIT(A)-1/50/AC-2/15-16/247. Against the said order dated 05.10.2016 passed by CIT(A)-1, Kanpur, the assessee filed appeal before the Hon'ble ITAT, Lucknow Bench B', Lucknow, appeal bearing ITA no. 62/Lkw/2017. The tax arrear involved in ITA no. 62/Lkw/2017 has since been settled under DTVSVA. 2020, Consequently, the said appeal has also been withdrawn by the assessee as per provisions of DTVSVA- 2020, and the order of withdrawal has since been passed by the Hon'ble ITAT, Bench 'B', Lucknow on 05.10.2021. A copy of ITAT's order is enclosed as Annexure-1. 3. It is submitted that since the assessee's appeal, bearing ITA no. 62/LKW/2017 in relation to the assessment order u/s 143(3)/147 of the Act, has been settled under DTVSVA-2020, the grievance of the assessee in captioned appeal being ITA no. 632/LKW/2016 for A.Y. 2010-11 does not survive. As such, the captioned appeal has become infructuous. Therefore, the assessee has been advised to withdraw the captioned appeal.” 3. Learned D.R. has no objection. Accordingly, we permit the assessee to withdraw this appeal. 4. In the result, the appeal of the assessee is dismissed as withdrawn. (Order pronounced in the open court on 10/08/2022) Sd/- Sd/- (A.D. JAIN) ( T. S. KAPOOR ) Vice President Accountant Member Dated: 10/08/2022 Aks 3 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 By Order Asstt. Registrar