ROOP CHAND RAJENDRA KUMAR,KANPUR vs. INCOME TAX OFFICER, WARD-1(3), KANPUR

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ITA 333/LKW/2019Status: DisposedITAT Lucknow30 November 2022AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and a settlement order had been passed. Therefore, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against assessment orders for AY 2014-15 and 2015-16. The assessee subsequently opted for the Vivad Se Vishwas Scheme for full and final settlement of tax arrears.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme and obtaining a settlement order.

Which sections of the Income-tax Act were involved?

Section 133(3),Section 5(2),Section 6

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘B’, LUCKNOW

Before: SHRI MAHAVIR SINGH & SHRI GIRISH AGRAWAL

For Respondent: Smt. Sheela Chopra, CIT, D.R
Hearing: 30/11/2022Pronounced: 30/11/2022

These two appeals, filed by the assessee, are arising out of the order of learned CIT(A)-I, Kanpur in appeal No. CIT(A)-I/10210/ITO- 1(3)/KNP/2016-17/5 and No. CIT(A)-I/10210/ITO-1(3)/KNP/2016-17/6 both dated 05/04/2019 pertaining to assessment year 2014-15 & 15-16 against the assessment order passed by Assessing Officer-1(3), Kanpur u/s 133(3) of the I.T. Act.

2.

At the very outset, it was noted that the assessee has submitted an application dated 16/11/2022 vide which it has been submitted that the Income Tax Department has passed Order in Form No.5, dated 15/11/2021 for assessment year 2014-15 and 2015-16, the assessment years under consideration, under Vivad Se Vishwas Scheme. The assessee has filed the copies of Form No.5, i.e., the order of the PCIT-1, Kanpur for full and final settlement of tax arrears under section 5(2) read with section 6 of the DTVSVA, 2020, for Assessment Year 2014-15 & 2015-16. It was contended that since the assessee has opted for Vivad Se Viswas Scheme and tax payable have been deposited and order for final settlement of tax arrears has been passed by the designated authority, therefore, the appeals filed by the assessee may be dismissed as withdrawn. The Ld. D.R. has no objection. Accordingly, since order has been passed by the PCIT-1, Kanpur for full and final settlement of tax arrears under section 5(2) read with section 6 of the DTVSVA, 2020, for Assessment Year 2014-15 & 2015-16, both the appeals of the assessee are ordered to be dismissed as withdrawn.

3.

In the result, both the appeals of the assessee stand dismissed.

(Order pronounced in the open court on 30/11/2022)

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