RAKESH KUMAR SAHU HUF,BANDA vs. IT OFFICER, BANDA

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ITA 385/ALLD/2018Status: DisposedITAT Allahabad14 January 2021AY 2008-092 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 noted that the assessee had opted for the Vivad Se Vishwas Scheme and their application was considered by the Commissioner. Consequently, the appeal was deemed not maintainable.

What were the facts?

The assessee's appeal for AY 2008-09 was listed for hearing. No one appeared on behalf of the assessee. The Revenue representative informed the tribunal that the assessee had opted for the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the maintainability of the appeal given the assessee's participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH ‘SMC’ ALLAHABAD

Before: SHRI.VIJAY PAL RAO

For Respondent: Shri A.K. Singh, CIT (DR)
Hearing: 13.01.2021Pronounced: 14.01.2021

PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER:

1.

This appeal of the assessee is directed against the order dated 01.06.2018 of CIT(A)-II, Kanpur for the A.Y. 2008-09.

2.

None has appeared on behalf of the assessee despite the notice was issued through RPAD. Even on the earlier occasion none has appeared on behalf of the assessee despite the notice is issued.

3.

The ld. DR has pointed out that the assessee has already opted for Vivad Se Vishwas Scheme and the application of the assessee has been considered by the Commissioner by issuing Form No.3. He has filed a copy of Form No.3 issued by the competent authority.

4.

Accordingly, in view of the fact that the assessee has already opted for Vivad Se Vishwas Scheme and the application of the assessee have been considered by the competent authority by issuing Form No.3, therefore, the present appeal of the assessee is not maintainable and the same is dismissed.

5.

In the result, the appeal filed by the assessee is dismissed.

(Order pronounced on 14/01/2021 at Allahabad in the open Court through Video Conferencing)

[VIJAY PAL RAO] JUDICIAL MEMBER Dated: 14/01/2021 Aks/-

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