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

ITA 633/LKW/2016

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4081 (ITAT-LUCKNOW)
• Duration Of Justice: 4 year(s) 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 02-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SHEELA CHOPRA

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.633 /LKW/2016 ASSESSMENT YEARS 2012-13 ACIT-2, KANPUR VS. LAL CHAND HASWANI, 111/93, ASHOK NAGAR, KANPUR PAN ABCPH 2553G ITA NO.62 /LKW/2017 ASSESSMENT YEARS 2010-11 ACIT-2, KANPUR VS. LAL CHAND HASWANI, 111/93, ASHOK NAGAR, KANPUR PAN ABCPH 2553G (RESPONDENT) (APPELLANT) SHRI P.K. KAPOOR, CA APPELLANT BY SMT. SHEELA CHOPRA, CIT, DR RESPONDENT BY 05/10/2021 DATE OF HEARING 05/10/2021 DATE OF PRONOUNCEMENT O R D E R PER BENCH : BOTH THE ASSESSEES APPEALS FOR ASSESSMENT YEARS 2012-13 AND 2010-11 ARE AGAINST THE SEPARATE ORDERS OF THE LD. CIT(A)-I, KANPUR DATED 31.08.2016 & 05.10.2016 RESPECTIVELY 2 2. AT THE OUTSET, IT WAS NOTICED THAT THE ASSESSEE HAS SUBMITTED APPLICATIONS, RECEIVED BY THE REGISTRY OF THIS OFFICE ON 04.10.2021, VIDE WHICH IT HAS BEEN SUBMITTED THAT THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR-1 HAS ISSUED A CERTIFICATE IN FORM NO.3 ON 27.01.2021 AND 26.02.2021 RESPECTIVELY FOR BOTH THE APPEALS UNDER THE VIVAD SE VISHWAS SCHEME, THEREFORE, THE ASSESSEE WANTS TO WITHDRAW THE APPEALS. LD. DR HAS NO OBJECTION IN WITHDRAWING THE APPEALS. ACCORDINGLY, WE DISMISS THE APPEALS FILED BY ASSESSEE AS WITHDRAWN IN VIEW OF THE SETTLEMENT MADE BY ASSESSEE UNDER VIVAD SE VISHWAS SCHEME. 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. (ORDER PRONOUNCED IN THE OPEN COURT ON 05/10/2021) SD/- SD/- (A.D. JAIN) (T.S. KAPOOR) VICE PRESIDENT ACCOUNTANT MEMBER AKS DTD. 05/10/2021 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