INCOME TAX OFFICER-2(3), KANPUR vs. SHRI PAWAN AGARWAL (HUF), KANPUR

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ITA 123/LKW/2020Status: DisposedITAT Lucknow17 November 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee's appeal no longer survived for adjudication due to the settlement under the Vivad se Vishwas Act. The Tribunal acceded to the assessee's request to withdraw the appeal.

What were the facts?

The Revenue appealed an order by the CIT(A) which had allowed the assessee's appeal. The assessee, however, opted for settlement under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the assessee's appeal before the Tribunal is maintainable after opting for settlement under the Direct Tax Vivad se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SANJAY ARORA

Hearing: 18/11/2021Pronounced: 18/11/2021

Heard together (2 matters)

I.T.A No.123/LKO/2020
I.T.A. No. 123/LKW/2020

Read from the judgment's own cause title. This page is filed under one of them.

Per Sanjay Arora, AM: This is an Appeal by the Revenue agitating the Order by the Commissioner of Income Tax (Appeals)-1, Kanpur (‘CIT(A)’ for short) dated 30.11.2018, allowing the assessee’s appeal contesting his assessment under section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for assessment year (AY) 2014- 15 vide order dated 28.12.2016. 2. None appeared for and on behalf of the assessee-respondent when its’ appeal was called out for hearing. The learned counsel for the assessee, however, has, vide his application dated 13.11.2021, clarified that the assessee does not intend to prosecute his instant appeal, and has opted for settlement of its’ tax dispute with the Department under the Direct Tax Vivad se Vishwas Act, 2020 (DTVsV Act), and, consequently, seeks to withdraw its’ appeal. Certificate in Form-5 dated 28.9.2021, issued by the designated authority under the Act on the 2 ITO vs. PawanAgarwal (AY 2014-15) conclusion of the proceedings there-under, signifying the settlement of the tax dispute under reference, is also enclosed along with.

3.

In view of the foregoing, it is apparent that the assessee’s captioned appeal does not survive for adjudication by the Tribunal; the DTVsV Act itself providing for a vacation of the appeal before the appellate forum. I accordingly have no hesitation in, acceding to the assessee-appellants’ request, to which the ld. Sr. DR also did not raise any objection, permit the withdrawal of the said appeal. The assessee’s appeal, therefore, is dismissed as withdrawn/not maintainable. I decide accordingly.

4.

In the result, the Revenue’s appeal is dismissed in the above terms. Order pronounced in the open Court on November18, 2021 (Sanjay Arora) Accountant Member Dated: 18/11/2021 Aks Copy of the order forwarded to: Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File ////

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