SMT KAVITA TULSIANI, ALLAHABAD V. JOINT COMMISSIONER OF INCOME TAX, RANGE I, ALLAHABAD

ITA 89/ALLD/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2799 (ITAT-ALLAHABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 26-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NAMITA
• Assessee Lawyers: ABHINAV MEHRIOTRA
• Keywords: Competent authority

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH (THROUGH VIRTUAL COURT) , ALLAHABAD BEFORE SHRI. VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR , ACCOUNTANT MEMBER ITA NO.89/ALLD/2017 ASSESSMENT YEAR: 2010 - 11 SMT. KAVITA TULSIANI 13/1, PANJABI COLONY, ALOPIBAGH, ALLAHABAD V. JCIT, RANGE - 1 , ALLAHABAD TAN/PAN: ACXPT0596M (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI ABHINAV MEHRIOTRA , ADVOCATE RESPONDENT BY: SHRI NAMITA S. PANDEY , CIT (DR) DATE OF HEARING: 24 . 11 . 2020 DATE OF PRONOUNCEMENT: 25 . 11 . 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST ORDER DATED 17.01.20 17 PASSED BY COMMIS SIONER OF INCOME TAX (APPEALS ) , ALLAHABAD FOR ASSESSMENT YEAR 2010 - 11. 2. AT THE TIME OF HEARING, THE LD. C OUNSEL FOR THE ASSESSEE HAS STA TED AT BAR THAT THE ASSESSEE HAS APPROACHED THE DEPARTMENT TO SETTLE ITS OUTSTANDING TAX LIABILITIES PERTAINING TO THE APPEAL , IN QUESTION , UNDER VIVAD SE VISWAS SCHEME 2020 . HE HAS FURTHER STATED THAT THE DEPARTMENT HAS APPROVED THE APPLICATION OF THE ASSESSEE AND ISSUED FORM NO.3 AND THEREFORE THE ASSESSEE WANTS TO WITHDRAW THE PRESENT APPEAL. ON THE OTHER HAND, THE LD. DR HAS RAISED NO OBJECTION. 3. ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WHEN THE ASSESSEE HAS ALREADY SETTLED THE OUTSTANDING DUES UNDER VIVAD SE VISWAS SCHEME 2020 AND THE DEPARTMENT HAS APPROVED THE SAME VIDE FORM NO.3 ISS UED BY THE COMPETENT AUTHORITY, ITA NO.89/ALLD/2017 SMT. KAVITA TULSIANI ASSESSMENT YEAR: 2010 - 11 2 THE ASSESSEE IS ALLOWED TO WITHDRAW THE APPEAL AND CON SEQUENTLY THE SAME IS DISMISSED BEING WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 25 /11/2020. SD/ - SD/ - [ RAMIT KOCHAR] [ VIJAY PAL RAO ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25 /11/2020 RS COPY FORWARDED TO: 1. APPELLANT - SMT. KAVITA TULSIANI 2. RESPONDENT - JCIT, RANGE - 1, ALLAHABAD 3. CIT(A) - 4. CIT 5. DR - BY ORDER ASSISTANT REGISTRAR