RAVINDRA KUMAR KESARWANI,ALLAHABAD vs. INCOME TAX OFFICER WARD 1(3), ALLAHABAD

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ITA 164/ALLD/2019Status: DisposedITAT Allahabad15 March 2021AY 2010-112 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. Since the dispute was settled under the Vivad Se Vishwas Scheme, the appeal was dismissed as withdrawn.

What were the facts?

The assessee wished to withdraw their appeal against a penalty order under Section 271(1)(c) for AY 2010-11. This was because the assessee had opted for the Vivad Se Vishwas Scheme, 2020, which covered the dispute.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH ‘SMC’ ALLAHABAD

Before: SHRI VIJAY PAL RAO

For Appellant: Shri Praveen Godbole, CA
For Respondent: Shri A.K. Singh, Sr. D.R
Hearing: 15/03/2021Pronounced: 15/03/2021

This appeal by the assessee is directed against the order dated 23.10.2019 of CIT(A) arising from penalty order passed u/s 271 (1) (c) of Act for the assessment year 2010-11.

2.

At the time of hearing, the Ld. AR of the assessee has submitted that the assessee does not want to pursue this appeal as the assessee has opted for Vivad Se Vishwas Scheme- 2020. The Ld. AR has pointed out that the competent authority has already issued Form No. 3 which covers the dispute involved in the quantum appeal as well as present penalty appeal. The quantum appeal of the assessee was already dismissed as withdrawn vide order dated 25.02.2021 in I.T. Act No. 133/Alld/2019. Thus, the Ld. AR has submitted that the present appeal of the assessee may be allowed to be 2 withdrawn. The Ld. DR has raised no objection if the present appeal of the assessee is dismissed as withdrawn.

3.

In view of the fact that the assessee has already opted for Vivad Se Vishwas Scheme – 2020 to settle the dispute for the year under consideration including the penalty levied u/s 271 (1) (c) of the Act and the designated authority has issued Form No. 3 dated 15.02.2021. The request of the assessee for withdrawal of appeal is allowed. Accordingly, the appeal of the assessee is dismissed being withdrawn.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 15th March, 2021.

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