Prakash Chand Sharma, Kanpur V. Deputy Commissioner of Income Tax-6, Kanpur

ITSSA 137/LKW/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6145 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 6 month(s) 30 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 13-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 13-09-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 14-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SHEELA CHOPRA
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW [THROUGH VIRTUAL HEARING] BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER IT(SS) NO. 137 TO 143/LKW/2020 ASSESSMENT YEARS 2011-12 TO 2017-18 DCIT, CENTRAL CIRCLE-II, KANPUR - 208002 VS. PRAKASH CHAND SHARMA, 51/5, RAMGANJ, NAYAGANJ, KANPUR - 208001 PAN AGIPS 4954P (RESPONDENT) (APPELLANT) SHRI RAKESH GARG, ADVOCATE APPELLANT BY SMT. SHEELA CHOPRA, CIT, DR RESPONDENT BY 13/09/2021 DATE OF HEARING 13/09/2021 DATE OF PRONOUNCEMENT O R D E R PER BENCH : THESE ARE ASSESSEES APPEALS FOR ASSESSMENT YEARS 2011-12 TO 2017-18 AGAINST THE ORDERS OF THE LD. CIT(A)-IV, KANPUR DATED 28.11.2019 AND 29.11.2019 RESPECTIVELY. 2. AT THE OUTSET, IT WAS NOTICED THAT THE ASSESSEE HAS SUBMITTED APPLICATION, RECEIVED BY THE REGISTRY OF THIS OFFICE ON 27.08.2021, VIDE WHICH IT HAS BEEN SUBMITTED THAT THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR-1 HAS ISSUED A CERTIFICATE IN FORM NO.3 ON 30.01.2021 AND 31.01.2021 UNDER THE VIVAD SE VISHWAS SCHEME, THEREFORE, THE ASSESSEE WANTS TO WITHDRAW THE APPEALS. LD. DR HAS NO OBJECTION IN 2 WITHDRAWING THE APPEALS. ACCORDINGLY, WE DISMISS THE APPEALS FILED BY ASSESSEE AS WITHDRAWN IN VIEW OF THE SETTLEMENT MADE BY ASSESSEE UNDER VIVAD SE VISHWAS SCHEME. 3. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. (ORDER PRONOUNCED IN THE OPEN COURT ON 13/09/2021) SD/- SD/- (A.D. JAIN) (T.S. KAPOOR) VICE PRESIDENT ACCOUNTANT MEMBER AKS DTD. 13 /09/2021 COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR