SHEOMURTI SINGH, ALLAHABAD V. IT OFFICER, WARD-1(5), Allahabad

ITA 92/ALLD/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0024 (ITAT-ALLAHABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 18-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH SMC ALLAHABAD [ THROUGH PHYSICAL COURT ] BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER I . T . A . NO . 92 /ALLD/20 19 ASSESSMENT YEAR: 20 08 - 09 DR. SHEOMURTI SINGH, FLAT NO. 1, NEAR RAILWAY LINE, ALOPIBAGH, ALLAHABAD - 211006 V S . INCOME TAX OFFICER, WARD 1(5), 38, MAHATMA GANDHI MARG, ALLAHABAD - 211001 PAN: AIJPS8791D (APPELLANT) (RESPONDENT) APPELLANT BY SHRI PRAVEEN GODBOLE, CA RESPONDENT BY SHRI A.K. SINGH, SR. D.R. DATE OF HEARING 16 /03/2021 DATE OF PRONOUNCEMENT 16 /03 / 2021 O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 23.04 .2019 OF CIT(A) FOR THE ASSESSMENT YEAR 2008 - 09. 2. AT THE TIME OF HEARING, THE LD. AR OF THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME 2020 AND THEREFORE DOES NOT WANT TO PURSUE THE PRESENT APPEAL AND THE SAME MAY BE ALLOWED TO BE WITHDRAWN . HE HAS REFERRED TO FORM NO. 3 ISSUED BY THE COMPETENT AUTHORITY AND COPY OF WHICH IS PLACED ON RECORD . 3. ON THE OTHER HAND, THE LD. DR HAS RAISED NO OBJECTION IF THE PRESENT APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ACCORDINGLY, IN VIEW OF THE FACT THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME - 2020 TO SETTLE THE DISPUTE D TAX LIABILITY. THE DESIGNATED AUTHORITY (PCIT) (ALLAHABAD) HAS I.T.A. NO. 92 /ALLD/20 19 2 ISSUED FORM NO. 3 DATED 12.03.2021 ACKNOWLEDGING THE DECLARATION MADE BY THE ASSESSEE UNDER VIVAD SE VISHWAS SCHEME - 2020 . HENCE, THE ASSESSEE IS ALLOWED TO WITHDRAW THE PRESENT APPEAL AND CONSEQUENTLY THE APPEAL OF THE ASSESSEE IS DISMISSED BEING WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH MARCH, 2021. SD/ - ( VIJAY PAL RAO ) ALLAHABAD JUDICIAL MEMBER DATED: 16 /0 3 /2021 A.K., PS COPY FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR , I.T.A.T. 6. GUARD FILE BY ORDER TRUE COPY (I.T.A.T. ALLAHABAD)