INCOME TAX OFFICER-2(3), KANPUR vs. SMT. RENU KATIYAR, KANPUR

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ITA 125/LKW/2020Status: DisposedITAT Lucknow05 July 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and deposited the tax. Therefore, the Revenue's appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for assessment year 2015-16. The assessee had opted for the Vivad Se Vishwas Scheme and deposited the tax payable.

What were the issues?

Whether the Revenue's appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI. T.S. KAPOOR

For Appellant: Shri Harish Gidwani, D.R

O R D E R This is Revenue’s appeal against the order of the ld. CIT(A)-I, Kanpur, dated 16.11.2018, for assessment year 2015- 16.

2.

At the outset, it was noticed that the assessee has submitted application, received by the Registry of this Office on 21.06.2021, vide which it has been submitted that the Principal Commissioner of Income Tax (Central), Kanpur has issued certificate in Form No.3 on 27.01.2021 under the Vivad Se Vishwas Scheme. A copy of such Form No 3 has also been filed. It was contended that since the assessee has opted for Vivad Se Viswas Scheme and tax payable on the Departmental appeal has been deposited, therefore, the appeal filed by the Department may be dismissed as withdrawn. Learned D. R. has no objections. Accordingly, since Form No. 3 has been generated in Departmental appeal, the appeal of the Department is ordered to be dismissed as withdrawn. 3. In the result, the appeal of the Revenue is dismissed as withdrawn. Order pronounced in the open Court on 05/07/2020.

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