Income Tax Officer-1(1), Kanpur V. Shri Ankit Agarwal, Kanpur

ITA 87/LKW/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5226 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 28-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARISH GIDWANI
• 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.84/LKW/2020 Assessment Year: 2010-11 The ITO-1(1) Kanpur v. Shri Ashok Kumar Maheshwari 34/45, Chawal Mandi Kanpur TAN/PAN:AARPM1903H (Appellant) (Respondent) ITA No.85/LKW/2020 Assessment Year: 2015-16 The ITO-1(1) Kanpur v. Shri Abhishek Agarwal 510-511. City Centre 63/2, The Mall Kanpur TAN/PAN:AHSPA3513H (Appellant) (Respondent) ITA No.86/LKW/2020 Assessment Year: 2015-16 The ITO-1(1) Kanpur v. Shri Aditya Agarwal 15/294. Civil Lines Kanpur TAN/PAN:AAEHA0412Q (Appellant) (Respondent) ITA No.87/LKW/2020 Assessment Year: 2015-16 Page 2 of 3 The ITO-1(1) Kanpur v. Shri Ankit Agarwal 510-511. City Centre 63/2, The Mall Kanpur TAN/PAN:AKAPA6051D (Appellant) (Respondent) Appellant by: Shri Harish Gidwani, D.R. Respondent by: Applications by the assessees Date of hearing: 28 03 2022 Date of pronouncement: 05 04 2022 O R D E R PER BENCH: These are Revenue’s appeals against the respective order of the ld. CIT(A)-I, Kanpur, for Assessment Years 2010-11 and 2015-16, relating to four different assessees. 2. The assessees have moved applications, vide which it has been submitted that the Income Tax Department has passed Orders in Form No.5 under the Vivad Se Vishwas Scheme. The assessees have filed the copies of Form No.5, i.e., the orders 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, for Assessment Years 2010-11 and 2015-16. It was contended that since the assessees have opted for Vivad Se Viswas Scheme and tax payable on the Departmental appeals has been deposited and orders for final settlement of tax arrears have been passed by the designated authority, therefore, the appeals filed by the Department may be dismissed as withdrawn. The ld. D. R. has no objection. Accordingly, since orders have been passed by the PCIT-1, Kanpur for full and final settlement of tax arrears under Page 3 of 3 section 5(2) read with section 6 of the DTVSVA, 2020, for Assessment Years 2010-11 and 2015-16, the appeals of the Department in ITA Nos.84 to 87/LKO/2020 are ordered to be dismissed as withdrawn. 3. In the result, the appeals of the Revenue are dismissed. Order pronounced in the open Court on 05/04/2022. Sd/- Sd/- [T. S. KAPOOR] [A. D. JAIN] ACCOUNTANT MEMBER VICE PRESIDENT DATED:05/04/2022 JJ: Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR By order Assistant Registrar