Shri Saurabh Swarup Agarwal, Bareilly V. DCIT, Circle-II, Bareilly

ITA 73/LKW/2020

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1751 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 20-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 6; 5(2)

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. 73/Lkw/2020 Assessment Year 2014-15 CIT(Appeals), Income Tax Office, Rampur Garden, Kamla Nehru Marg, Bareilly Vs. Shri Saurabh Swarup Agarwal, 35/A, Swarup Bhawan, Civil Lines, Bareilly PAN – ACNPA8807A (Respondent) (Appellant) None (Application for Withdrawal under VSVS) Appellant by Shri Pankaj Sachan, DR Respondent by 02/06/2022 Date of hearing 03/06/2022 Date of pronouncement O R D E R PER A.D. JAIN, V.P. This appeal has been filed by the assessee against the order of the ld. CIT(A), Bareilly, dated 18.11.2019 for Assessment Year 2014-15. 2. During the course of hearing, it was noticed that the assessee has submitted an application received by the Registry of this Office on 23.11.2021 vide which it has been submitted that the assessee has opted for Vivad Se Viswas Scheme and Income Tax Department has passed Order in Form No.5 on 21.12.2020 for AY 2014-15 under Vivad Se Vishwas Scheme. The assessee has filed the copy of Form No.5, i.e., the order of the PCIT, Bareilly for full and final settlement of tax arrears under section 5(2) read with section 6 of the DTVSVA, 2020. The prayer of the assessee is that since the assessee has opted for Vivad Se Viswas Scheme and tax payable on the assessee appeal has been deposited and order for final settlement of tax arrears has been passed by the designated 2 authority, therefore, the appeal filed by the assessee may be dismissed as withdrawn. The ld. D.R. has no objection. Accordingly, since the order has been passed by the PCIT, Bareilly 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read with section 6 of the DTVSVA, 2020, for A.Y. 2014-15, the appeal of the assessee is ordered to be dismissed as withdrawn. 3. In the result, the appeal of the assessee is dismissed. (Order pronounced in the open court on 03/06/2022) Sd/- Sd/- (T.S. Kapoor) (A.D. Jain) Accountant Member Vice President Aks – Dtd. 03/06/2022 Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File Assistant Registrar