RAJUL TANDON, ALLAHABAD V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, ALLAHABAD

ITA 86/ALLD/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4685 (ITAT-ALLAHABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 29-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K SINGHADDL CITSR
• Assessee Lawyers: S K JAISWAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT), BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA NO.86/ALLD/2019 ASSESSMENT YEAR: 2014-15 MR. RAJUL TANDON 151, CAVALRY LINES RASULABAD, ALLAHABAD, U.P. V. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-1, ALLAHABAD, U.P. PAN: ABCPT1123A (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI S.K.JAISWAL, CA RESPONDENT BY: SHRI A.K.SINGH,ADDL. CIT(SR. DR) DATE OF HEARING: 11.02. 2021 DATE OF PRONOUNCEMENT: 12.02.2021 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: THIS APPEAL, FILED BY ASSESSEE, BEING ITA NO. 86/ALLD/2019, IS DIRECTED AGAINST APPELLATE ORDER DATED 15.03.2019 IN APPEAL NO. CIT(A)- ALLAHABAD/10368/2016-17 PASSED BY LEARNED COMMISSIONER OF INCOME TAX (APPEALS), ALLAHABAD (HEREINAFTER CALLED 'THE CIT(A)'),FOR ASSESSMENT YEAR(AY)2014-15, THE APPELLATE PROCEEDINGS HAD ARISEN BEFORE LEARNED CIT(A) FROM ASSESSMENT ORDER DATED 14.12.2016 PASSED BY LEARNED ASSESSING OFFICER ITA NO.86/ALLD/2019 MR. RAJUL TANDON ASSESSMENT YEAR: 2014-15 2 (HEREINAFTER CALLED 'THE AO') U/S 143(3) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER CALLED 'THE ACT') FOR AY: 2014-15. WE HAVE HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCING MODE THROUGH VIRTUAL COURT. 2. AT THE TIME OF HEARING BEFORE THE DIVISION BENCH, THE LD. COUNSEL FOR THE ASSESSEE CA SHRI S.K.JAISWAL MADE STATEMENT BEFORE THE BENCH THAT THE ASSESSEE HAS APPROACHED DEPARTMENT TO SETTLE ITS OUTSTANDING TAX LIABILITIES PERTAINING TO THE APPEAL, IN QUESTION, UNDER VIVAD SE VISWAS SCHEME , 2019 ( HEREINAFTER CALLED VSVS, 2019) . THE LD COUNSEL FOR THE ASSESSEE STATED THAT VIDE EMAIL DATED 12.01.2021 (10.56AM) IT IS NOTIFIED BY LD. COUNSEL CA SHRI S K JAISWAL TO THE TRIBUNAL THAT THE ASSESSEE HAS AVAILED VSVS ,2019 AND FORM NO 1 AND 2 FILED WITH DEPARTMENT UNDER VSVS , 2019 WERE ENCLOSED. THE SAID EMAIL ALONG WITH FORM NO. 1 AND 2 ARE PLACED IN FILE. THE LD. COUNSEL FOR THE ASSESSEE ALSO MADE STATEMENT BEFORE THE BENCH THAT NOW FORM NO, 3 IS ISSUED BY DEPARTMENT AND PRAYERS WERE MADE BY LD. COUNSEL FOR THE ASSESSEE BEFORE THE BENCH TO ALLOW WITHDRAWAL OF ABOVE APPEAL IN ITA NO. 86/ALLD/2019 FOR AY: 2014-15 ON THE GROUNDS THAT THE ASSESSEE HAS AVAILED VSVS, 2019 TO SETTLE DISPUTE WITH REVENUE. THE COPY OF FORM NO. 3, DATED 29.12.2020 BEARING ACKNOWLEDGMENT/CERTIFICATE NUMBER 940593030291220 IS FILED. THE SAID FORM NO3. IS PLACED IN FILE THE LD. DR RAISED NO OBJECTION TO THE DISMISSAL OF THE APPEAL OF THE ASSESSEE AS BEING WITHDRAWN OWING TO ASSESSEE AVAILING VSVS , 2019. 3. ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WHEN THE ASSESSEE HAS MADE PRAYERS FOR WITHDRAWAL OF HIS APPEAL FILED WITH THE TRIBUNAL ON THE GROUNDS THAT THE ASSESSEE HAS AVAILED VIVAD SE VISHWAS SCHEME, 2019 AND REVENUE HAVING NO OBJECTION TO DISMISSAL OF THE APPEAL OF THE ASSESSEE AS ITA NO.86/ALLD/2019 MR. RAJUL TANDON ASSESSMENT YEAR: 2014-15 3 BEING WITHDRAWN ON GROUNDS OF AVAILING VSVS, 2019, THE ASSESSEE IS HEREBY ALLOWED TO WITHDRAW HIS APPEAL IN ITA NO. 86/ALL/2019 FOR AY: 2014-15 , AND CONSEQUENTLY THE SAME IS DISMISSED AS BEING WITHDRAWN. WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 12/02/2021 THROUGH VIDEO CONFERENCING. SD/- SD/- [VIJAY PAL RAO] [RAMIT KOCHAR] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:12/02/2021 COPY FORWARDED TO: 1. APPELLANT MR. RAJUL TANDON 2. RESPONDENT DCIT, CIRCLE1, ALLAHABAD, U.P. 3. CIT(A) , ALLAHABAD, U.P. 4. CIT 5. DR - BY ORDER ASSISTANT REGISTRAR