Deputy Commissioner of Income Tax-1, Kanpur V. Shri Manoj Kumar Gupta, Kanpur

MA 02/LKW/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0438 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 6 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 10-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARISH GIDWANI
• Assessee Lawyers: P K KAPOOR

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 M.A. NO.02/LKW/2020 [ARISING OUT OF ITA NO.61 /LKW/2019] (A.Y. 2014-15) ACIT-1, KANPUR VS. SHRI MANOJ KUMAR GUPTA, 13, GANDHI GRAM, G.T. ROAD, KANPUR PAN: AEQPG 2421K (APPLICANT) (RESPONDENT) APPLICANT BY: SHRI HARISH GIDWANI, DR RESPONDENT BY: SHRI P.K. KAPOOR, CA DATE OF HEARING: 16 07 2021 DATE OF PRONOUNCEMENT: 19 07 2021 O R D E R PER T.S. KAPOOR, A.M. 1. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL DATED 22.08.2019 PASSED IN ITA NO.61/LKW/2019 FOR A.Y. 2014-15. 2. THE LD. AR AT THE OUTSET SUBMITTED THAT THE ASSESSEE HAD GONE INTO VIVAD SE VISWAS SCHEME AND HAS PAID THE NECESSARY DISPUTED TAXES AND FORM-5 CERTIFYING THE FULL AND FINAL SETTLEMENT OF TAX HAS ALSO BEEN ISSUED BY THE REVENUE AND IN THIS RESPECT OUR ATTENTION WAS INVITED TO SUCH FORM-3, 4 AND 5 ATTACHED WITH THE APPLICATION :-2-: DATED 12.06.2021. IN VIEW OF THESE FACTS, IT WAS SUBMITTED THAT THE M.A. FILED BY THE REVENUE MAY BE DEEMED TO BE DISMISSED AS PER PROVISION OF VIVAD SE VISWAS SCHEME. 3. THE LD. DR ONGOING THROUGH THESE DOCUMENTS AGREED THAT THE M.A. FILED BY THE REVENUE NEEDS TO BE DISMISSED. 4. WE HAVE GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE M.A. FINDING THE FACT THAT THE ASSESSEE HAS OPTED FOR THE VIVAD SE VISWAS SCHEME AND HAS DULY DEPOSITED TAX AND FORM-4 EVIDENCING THE PAYMENT OF TAX HAS BEEN FILED AND SIMILARLY THE DEPARTMENT HAS ISSUED FORM-5 DATED 31.05.2021 AND THEREFORE, THE M.A. FILED BY THE REVENUE NEEDS TO BE DISMISSED AND IS HEREBY DISMISSED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. SD/- SD/- (A.D. JAIN) (T.S. KAPOOR) VICE PRESIDENT ACCOUNTANT MEMBER (ORDER PRONOUNCED IN THE OPEN COURT ON 19/07/2021) AKS DTD. 19/07/2021 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