Shri Som Arora, Kanpur V. DCIT, CC-I, Kanpur

ITSSA 16/LKW/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7069 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 06-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 25-03-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 09-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ABHA KALA CHANDA
• Keywords: Application of stay

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 I.T.(SS)A.16/LKW/2020 ASSESSMENT YEAR 2013-14 SA NO. 13/LKW/2020 [IN IT(SS)A. NO. 16/LKW/2020] ASSESSMENT YEAR 2013-14 I.T.(SS)A.17/LKW/2020 ASSESSMENT YEAR 2014-15 SA NO. 14/LKW/2020 [IN IT(SS)A. NO. 17/LKW/2020] ASSESSMENT YEAR 2014-15 DCIT, CENTRAL CIRCLE-1, KANPUR VS. SOM ARORA, 120/500(10), LAJPAT NAGAR, KANPUR PAN ABBPA 2178H (RESPONDENT) (APPELLANT) SHRI P.K. KAPOOR, CA APPELLANT BY SMT. ABHA KALA CHANDA, CIT, DR RESPONDENT BY 25/03/2021 DATE OF HEARING 06/04/2021 DATE OF PRONOUNCEMENT O R D E R PER BENCH: THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST THE CONSOLIDATED ORDER OF LD. CIT(A)-IV, KANPUR DATED 18.10.2019 PERTAINING TO ASSESSMENT YEARS 2013-14 TO 2014-15. 2 2. THE ASSESSEE HAS SUBMITTED SEPARATE APPLICATIONS, ALL DATED 15/03/2021, VIDE WHICH IT HAS BEEN SUBMITTED THAT THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR HAS ISSUED CERTIFICATES IN FORM NO. 3 ON 05/03/2021 UNDER VIVAD SE VISHWAS SCHEME. A COPY EACH OF SUCH FORM NO. 3 HAVE ALSO BEEN FILED. IT IS CONTENDED THAT THE ASSESSEE, THEREFORE, WANTS TO WITHDRAW THE PRESENT APPEALS. LEARNED D. R. HAS NO OBJECTION. ACCORDINGLY, WE PERMIT THE ASSESSEE TO WITHDRAW THE PRESENT APPEALS. 3. SINCE WE HAVE DISMISSED THE APPEALS UNDER VIVAS SE VISWAS SCHEME THEREFORE, THE STAY APPLICATIONS FILED BY THE ASSESSEE HAVE BECOME INFRUCTUOUS AND ARE DISMISSED. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN AND THE STAY APPLICATIONS ARE DISMISSED AS INFRUCTUOUS. (ORDER PRONOUNCED IN THE OPEN COURT ON 06/04/2021) SD/- SD/- (A.D. JAIN) (T.S. KAPOOR) VICE PRESIDENT ACCOUNTANT MEMBER AKS DTD. 06/04/2021 COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER