Nidhi Makhija, Kanpur V. Deputy Commissioner of Income Tax, Central Circle-1, Kanpur

ITSSA 312/LKW/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3962 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 2 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 25-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 23-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHA KALA CHANDA
• Assessee Lawyers: P K KAPOOR
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW [THROUGH VIRTUAL HEARING] BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER IT (SS) A NO. 31 2 & 313 LKW/ 2019 ASSESSMENT YEAR: 201 3 - 14 & 2014 - 15 NIDHI MAKHIJ A 117/618, PANDU NAGAR KANPUR V. DY. CIT CENTRAL CIRCLE I KANPUR TAN/PAN: AHDPM6079P (APP EL L ANT) (RESPONDENT) APP ELL ANT BY: SHRI P. K. KAPOOR, C.A. RESPONDENT BY: SMT. ABHA KALA CHANDA, CIT (DR) DATE OF HEARING: 25 05 20 2 1 DATE OF PRONOUNCEMENT: 25 05 20 2 1 O R D E R PER T.S. KAPOOR, A.M.: THESE ARE ASSESSEES APPEALS AGAINST THE ORDER OF THE LD. CIT(A)-IV, KANPUR, DATED 27/03/2019, FOR ASSESSMENT YEARS 2013-14 AND 2014-15. 2. AT THE OUTSET, IT WAS NOTICED THAT THE ASSESSEE HAS SUBMITTED APPLICATIONS, RECEIVED BY THE REGISTRY OF THIS OFFICE ON 07.04.2021, VIDE WHICH IT HAS BEEN SUBMITTED THAT THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR HAS ISSUED A CERTIFICATE IN FORM NO.3 ON 29.01.2021 (ITA NO.312/LKW/2019) AND ON 21.01.2021 (ITA NO.313/LKW/2019) UNDER THE VIVAD SE VISHWAS SCHEME, THEREFORE, THE ASSESSEE WANTS TO WITHDRAW THE PAGE 2 OF 2 APPEALS. LD. DR HAS NO OBJECTION. ACCORDINGLY, WE PERMIT THE ASSESSEE TO WITHDRAW THE APPEALS. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 25/05/2021. SD/- SD/- [A. D. JAIN] [T. S. KAPOOR] VICE PRESIDENT ACCOUNTANT MEMBER DATED:25/05/2021 JJ:2505 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSISTANT REGISTRAR