UMESH KUMAR SINDHI,ALLAHABAD vs. CIT, CENTRAL CIRCLE, ALLAHABAD

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ITA 251/ALLD/2017Status: DisposedITAT Allahabad24 November 2020AY 2009-103 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 assessee requested to withdraw the appeal as the tax liability was settled under the Vivad Se Vishwas scheme. The Tribunal allowed the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT against an assessment order. During the pendency of the appeal, the assessee opted for the 'Vivad Se Vishwas' scheme to settle tax liabilities.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 153C,Section 143(3)

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 Praveen Godbole, CA
For Respondent: Ms. Namita S. Pandey, CIT (DR)
Hearing: 27.11Pronounced: 27.11

O R D E R

PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER:

1.

This appeal, filed by assessee, being 24.10.2017 in Appeal No. 6/41/ACIT/CC/Allh/CIT(A)- III/Lko/16-17 passed by learned Commissioner of Income Tax (Appeals)-III, Lucknow(hereinafter called "the CIT(A)"),for assessment year(ay)2009-10, the appellate proceedings had arisen before learned CIT(A) from assessment order dated 21.03.2016 passed by learned Assessing Officer (hereinafter called "the AO") u/s 153C read with Section 143(3)of the Income-tax Act, 1961 (hereinafter called "the Act") for ay: 2009-10. We have heard both the parties through video conferencing mode through virtual court.

Shri Umesh Kumar Sindhi Assessment Year: 2009-10 2. At the time of hearing, the ld. Counsel for the assessee has stated at Bar that the assessee has approached the Department to settle its outstanding tax liabilities pertaining to the appeal, in question, under “Vivad Se Viswas” scheme 2020. He has further stated that the Department has approved the application of the assessee and issued Form No.3 and therefore the assessee wants to withdraw the present appeal. The written application signed by the assessee is also been emailed by learned counsel for the assessee, praying for withdrawal of the appeal filed by the assessee as the assessee has availed Vivad Se Vishwas Scheme, 2020. On the other hand, the ld. CIT- DR has raised no objection to dismissal of the appeal filed by the assessee as being withdrawn.

3.

Accordingly, in the facts and circumstances of the case, when the assessee has made the prayers for withdrawal of his appeal filed with the tribunal on the grounds that the assessee has availed Vivad Se Vishwas Scheme, 2020, the assessee is hereby allowed to withdraw the appeal in for ay: 2009-10 , and consequently the same is dismissed as being withdrawn. We order accordingly.

4.

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

Order pronounced in the open Court on 27 /11/2020 through video conferencing.

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