ASSTT. COMMISSIONER OF INCOME TAX, FAIZABAD vs. SHRI SANTOSH KUMAR SINGH, FAIZABAD

{
"clean_text": "I.T.A. No.09/Lkw/2017\nAssessment Year: 2013-14\n\nIN THE INCOME TAX APPELLATE TRIBUNAL\nLUCKNOW BENCH 'B', LUCKNOW\n\nBEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER\nAND\nSHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER\n\nI.T.A. No.09/Lkw/2017\nAssessment Year:2013-14\n\nVs. Shri Santosh Kumar Singh,\n5/17/43, Acharya Narendra Dev\nNagar, Reedganj, Devkali Road,\nFaizabad.\nPAN:ASVPS0850M\n(Respondent)\nA.C.I.T.,\nCircle-Faizabad.\n(Appellant)\n\nAppellant by\nShri R. K. Agarwal, CIT (D.R.)\nRespondent by\nShri Shubham Rastogi, C.A.\n\nORDER\n\nPER ANADEE NATH MISSHRA:A.M.\n\n(A) This appeal vide I.T.A. No.09/Lkw/2017 has been filed by Revenue\nfor assessment year 2013-14 against impugned appellate order dated\n30/03/2016 of Commissioner of Income Tax (Appeals) [“CIT(A)"] for short].\n(B) During the course of hearing, learned Counsel for the assessee\nsubmitted that the assessee has opted for Vivad Se Viswas Scheme-2024\nand requested the Bench that since the assessee has opted for Vivad Se\nViswas Scheme-2024 (“VSVS\" for short) and designated authority has issued\ncertificate in Form-4 on 13th January, 2025, for full and final settlement of\ntax arrears, the appeal filed by Revenue has become infructuous and may\nbe dismissed.\nCopy of Form No. 4 was also enclosed. Learned\nDepartmental Representative for Revenue expressed no objection. In view\nof the foregoing, the appeal of Revenue is dismissed as infurctuous on\naccount of assessee opting for VSVS.\n(C) By way of abundant caution, we clarify that Revenue will be at liberty\nto approach Income Tax Appellate Tribunal for restoration of appeal if it is\nfound that the issue in dispute in present appeal is not settled under\naforesaid VSVS.\n(D) In the result, the appeal of the assessee is dismissed as withdrawn.\n(Order was pronounced in the open court on 22/05/2025)\n\n .\n(SUDHANSHU SRIVASTAVA)\nJudicial Member\n\n .\n(ANADEE NATH MISSHRA)\nAccountant Member\n\nDated:22/05/2025\n*Singh\n\nCopy of the order forwarded to :\n1.\nThe Appellant\n2.\nThe Respondent.\n3.\nConcerned CIT\n4.\n5.\nD.R., Ι.Τ.Α.Τ.,\nCIT(A)",
"summary": {
"facts": "The Revenue filed an appeal against the order of the CIT(A) for AY 2013-14. During the hearing, the assessee informed the Tribunal that they had opted for the Vivad Se Viswas Scheme and a certificate for full and final settlement of tax arrears was issued.",
"held": "The Tribunal noted that the appeal filed by the Revenue had become infructuous due to the assessee's participation in the Vivad Se Viswas Scheme. Therefore, the appeal was dismissed as infructuous.",
"result": "Dismissed",
"sections": [],
"issues": "Whether the appeal is rendered infructuous due to the assessee opting for the Vivad Se Viswas Scheme."
}
}