LAL CHAND HASWANI,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-2, KANPUR

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ITA 632/LKW/2016Status: DisposedITAT Lucknow10 August 2022AY 2010-113 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee later sought to withdraw the appeal, stating that the related tax arrears had been settled under the Direct Tax Vivad se Vishwas Scheme, 2020, rendering the current appeal infructuous.

What were the issues?

Whether an appeal becomes infructuous and can be withdrawn when the underlying tax liability has been settled under a dispute resolution scheme.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI A.D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri P.K. Kapoor, C.A
For Respondent: Shri Harish Gidwani, DR
Hearing: 10/08/2022Pronounced: 10/08/2022

O R D E R PER T.S. KAPOOR, A.M.

This appeal has been filed by the assessee against the order of ld. CIT(A)-1, Kanpur, dated 31.08.2016, for Assessment Years 2010-11.

2.

The ld. Counsel for the assessee sought the permission of the Bench to withdraw this appeal by moving an application dated 28.07.2022, stating as under: “The captioned appeal was filed against the order dated 31.08.2016 passed by CIT(Appeals)-1, Kanpur in appeal no. CIT(A)-1/99/ACIT-2/KNP/15-16/165 which in turn was preferred against rectification order dated 14.05.2015 passed by ACTT-2, Kanpur u/s 154/143(3)/147 of the Income-Tax Act, 1961. The said rectification order dated 14.05.2015 was passed by the Assessing Officer on the rectification application u/s 154 filed by the assessee for carrying out rectification of mistake apparent from record in the assessment order u/s 143(3)/147 dated 27.03.2015.

2. Against the assessment order dated 27.03.2015, the assessee also filed an appeal before the Ld. CIT (A)-1, Kanpur bearing appeal no. CIT(A)-1/50/AC-2/15 16. This appeal was decided by Ld. CIT(A)-1, Kanpur vide order dated 05.10.2016 passed in appeal no. CIT(A)-1/50/AC-2/15-16/247. Against the said order dated 05.10.2016 passed by CIT(A)-1, Kanpur, the assessee filed appeal before the Hon'ble ITAT, Lucknow Bench B', Lucknow, appeal bearing ITA no. 62/Lkw/2017. The tax arrear involved in has since been settled under DTVSVA. 2020, Consequently, the said appeal has also been withdrawn by the assessee as per provisions of DTVSVA- 2020, and the order of withdrawal has since been passed by the Hon'ble ITAT, Bench 'B', Lucknow on 05.10.2021. A copy of ITAT's order is enclosed as Annexure-

1. 1.

3. It is submitted that since the assessee's appeal, bearing ITA no. 62/LKW/2017 in relation to the assessment order u/s 143(3)/147 of the Act, has been settled under DTVSVA-2020, the grievance of the assessee in captioned appeal being A.Y. 2010-11 does not survive. As such, the captioned appeal has become infructuous. Therefore, the assessee has been advised to withdraw the captioned appeal.”

3.

Learned D.R. has no objection. Accordingly, we permit the assessee to withdraw this appeal.

4.

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

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