Shri Gopal Kesarwani, Lucknow V. Deputy Commissioner of Income Tax, Central Circle-II, Lucknow

ITSSA 481/LKW/2019

AI Insights

The case involves an appeal by Gopal Kesarwani against an order from the Commissioner of Income-tax (Appeals)-III, Lucknow, concerning the assessment year 2011-12. The original assessment was made by the Deputy Commissioner of Income Tax, Central Circle-II, Lucknow under sections 153A/143(3) of the Income Tax Act, 1961. The assessee had opted for the Vivad se Vishwas Scheme, 2020, which aims to resolve pending tax disputes. During the proceedings, it was noted that corrections were needed in Form No. 5, which were awaited from the office of the Principal Commissioner of Income-tax, Lucknow. Despite these pending corrections, the Tribunal dismissed the appeal, allowing the assessee the option to recall the order if the VSVS did not succeed.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 123064 (ITAT-LUCKNOW)
• Duration Of Justice: 8 month(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 28-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-11-2022
• Assessment Year: misc
• Appeal Filed On: 28-03-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SHEELA CHOPRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER IT(SS) No.481/Lkw/2019 Assessment Year 2011-12 DCIT, Central Circle-II, Lucknow Vs. Gopal Kesarwani, R/o B-711, Sector C, Mahanagar, Lucknow PAN –AFCPK 4265L (Respondent) (Appellant) Ms. Shweta Mittal, CA, Appellant by Smt. Sheela Chopra, CIT (DR) Respondent by 28/11/2022 Date of hearing 29/11/2022 Date of pronouncement O R D E R PER BENCH: This appeal by assessee is arising out of the order of Commissioner of Income-tax (Appeals)-III, Lucknow in Appeal No. 71/DCIT/CC-II/Allah/CIT(A)- III/Lko/18-19 dated 24.07.2019. The assessment was framed by Deputy Commissioner of Income Tax, Central Circle-II, Lucknow for the A.Y. 2011-12 u/s.153A/143(3) of the Income Tax, 1961 (hereinafter referred to as 'the Act') vide order dated 31.12.2018. 2. At the outset, ld. counsel for the assessee brought to our notice that the assessee has opted for VSVS, 2020 and has also received Form No. 3 and paid taxes. Ld. Counsel stated that there are some corrections required in Form No.5 which are awaited from the Office of Pr. CIT, Lucknow. For this, he filed letter, stating as under: 2 “The above-mentioned appeal is fixed for hearing before the Hon'ble Bench on Monday November 28, 2022. It is requested that the said hearing may kindly be adjourned to some other date. This request is in view of the fact that the appellant had opted for Vivad se Vishwas Scheme. There are some corrections in Form 5, which are awaited from the office of Ld. Pr. Commissioner of Income-tax, Lucknow.” 3. We noticed that the assessee has availed for VSVS 2020. Now some apprehension has been pointed out as regards to some corrections in Form No.5. In any eventuality, once the assessee has opted for VSVS, 2020, we have no alternative except to dismiss this appeal. However, assessee is at liberty to get this order recalled in the eventuality of assessee could not succeed in availing the VSVS. With this rider, we dismiss this appeal of the assessee as withdrawn. 4. In the result, the appeal of the assessee is dismissed as withdrawn. (Order pronounced in the open court on 29/11/2022) Sd/- Sd/- (GIRISH AGRAWAL) (MAHAVIR SINGH) Accountant Member Vice President Aks – Dtd. 29/11/2022 Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File Assistant Registrar