DINESH KUMAR PAHUJA,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

ITA 51/ALLD/2020Status: DisposedITAT Allahabad25 February 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and the application was approved. Therefore, the appeal was considered not maintainable.

What were the facts?

The assessee had appealed an order from the CIT(A) for the assessment year 2013-14. During the hearing, the assessee's counsel stated that the assessee had opted for the Vivad Se Vishwas Scheme, and the department had approved the application by issuing Form No. 5.

What were the issues?

The primary issue was whether the appeal was maintainable after the assessee opted for and was approved under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH ALLAHABAD

Before: SHRI.VIJAY PAL RAO & SHRI RAMIT KOCHAR

For Appellant: Shri S.K. Jaiswal, CA
For Respondent: Shri A.K. Singh, CIT(DR)
Hearing: 25.02.2021Pronounced: 25.02.2021

PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER:

This appeal of the assessee is directed against the order dated 02.12.2019 of CIT(A)-III, Lucknow for the A.Y. 2013-14. 2. At the time of hearing, ld. Counsel for the assessee has stated at bar that the assessee has already opted for Vivad Se Vishwas Scheme and the application of the assessee has been approved by the Department by issuing Form No.

5.

The assessee has also filed the application dated 25.02.2021 for withdrawal of the appeal. Ld. Counsel has referred to the Form No.5 issued by the Pr. CIT (Central), Dinesh Kumar Pahuja

Lucknow and submitted that the appeal of the assessee may be allowed to be

The order continues below.

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