What did the Tribunal hold?

The Tribunal noted that the assessee had successfully settled the tax arrears under the Vivad Se Vishwas Scheme. Consequently, the Revenue's appeal was dismissed as withdrawn.

The Revenue filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee had opted for the Vivad Se Vishwas Scheme and obtained a certificate for full and final settlement of tax arrears.

What were the issues?

Whether the Revenue's appeal should be dismissed as withdrawn due to the assessee's successful settlement under the Vivad Se Vishwas Scheme.

DCIT vs Shri Manish Agarwal (HUF), Kanpur | ITAT Lucknow 2021

Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW

Before: SHRI. A. D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri Harish Gidwani, D.R

For Respondent: Shri P. K. Kapoor, C.A

PER A.D. JAIN, V.P.: This is Revenue’s appeal against the order of the ld. CIT(A)-I, Kanpur, dated 18.11.2018 for assessment year 2014-15. 2. The assessee has submitted an application dated 16.10.2021, received in the Registry of this Office on 2.11.2021, vide which it has been submitted that the Principal Commissioner of Income Tax-1, Kanpur has issued certificate in Form No.3 on 9.12.2020 under the Vivad Se Vishwas Scheme. The copy of such Form has also been filed. The assessee has also filed the copy of Form No.5, i.e. the order of the PCIT-1, Kanpur for full and final settlement of tax arrears under section 5(2) read with section 6 of the DTVSVA, 2020. It was contended that since the assessee has opted for Vivad Se Viswas Scheme and tax payable on the Departmental appeals has been deposited and order for final settlement of tax arrears has been passed by the designated authority, therefore, the appeal filed by the Department may be dismissed as withdrawn. The ld. D. R. has no objection. Accordingly, since Form No. 3 has been generated in the Departmental appeal and order has been passed by the PCIT-1, Kanpur for full and final settlement of tax arrears under section 5(2) read with section 6 of the DTVSVA, 2020, the appeal of the Department is ordered to be dismissed as withdrawn.

In the result, the appeal of the Revenue is dismissed. Order pronounced in the open Court on 16/12/2021.

DEPUTY COMMISSIONER OF INCOME TAX-1, KANPUR vs. SHRI MANISH AGARWAL (HUF), KANPUR

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