Income Tax Officer - 3(1), Kanpur V. Shri Akshay Kumar Agarwal, Kanpur

ITA 65/LKW/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1579 (ITAT-LUCKNOW)
• Duration Of Justice: 3 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 31-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: JYOTSANA JAUHARI
• Section: 6; 5(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA No. 65/Lkw/2019 Assessment Year 2014-15 Shri Akshay Kumar Agarwal, 7/154, Banglow No.283, Swaroop Nagar, Kanpur PAN- APHPA 8177L Vs. Income Tax Officer-3(1), Kanpur (Assessee) (Revenue) Application for disposal of appeal under VSVS Assessee by Smt. Jyotsana Jauhari, CIT (DR) Revenue by 29/08/2022 Date of hearing 29/08/2022 Date of pronouncement O R D E R PER A.D. JAIN, V.P.: This appeal has been filed by the Revenue against the order of the ld. CIT(A)-I, Kanpur dated 28.11.2018 pertaining to A.Y. 2014-15. 2. During the course of hearing, it was noted that in this case Income Tax Department has passed Order in Form No.5 on 13.06.2022 for AY 2014-15 under Vivad Se Vishwas Scheme. The Revenue has filed the copy of Form No.5, i.e., the order of the PCIT-1, Kanpur for full and final settlement of tax arrears under section 5(2) read with section 6 of the DTVSVA, 2020. The assessee has also filed the copy of Form No.3, i.e., Form for certificate under sub section (1) of Section 5 of the DTVSA, 2020. It was contended that since the assessee has opted for Vivad Se Viswas Scheme and tax payable by the assessee has been deposited and order for final settlement of tax arrears has been passed by the 2 designated authority, therefore, the appeal filed by the Revenue may be dismissed as withdrawn. The ld. D.R. has no objection. Accordingly, since the order has been passed by the PCIT-1, Kanpur for full and final settlement of tax arrears under section 5(2) read with section 6 of the DTVSVA, 2020, for A.Y. 2014-15, the appeal of the Revenue is ordered to be dismissed as withdrawn. 3. In the result, the appeal of the Revenue is dismissed. (Order pronounced in the open court on 29/08/2022) Sd/- Sd/- (T.S. Kapoor) (A.D. Jain) Accountant Member Vice President Aks – Dtd. 29/08/2022 Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File Assistant Registrar