SMT. HEEMA AGARWAL,KANPUR vs. INCOME TAX OFFICER, WARD- 4(3), KANPUR

PDF · subscribers
ITA 336/LKW/2019Status: HeardITAT Lucknow10 August 2022AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal acknowledged the settlement under the Vivad Se Viswas Scheme. As a result, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee opted for the Vivad Se Viswas Scheme, and the Income Tax Department passed an order for full and final settlement of tax arrears. The assessee submitted proof of this settlement to the tribunal.

What were the issues?

Whether an appeal pending before the tribunal should be dismissed as withdrawn when the assessee has settled the tax arrears under the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(2),Section 6

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. KAPOORSmt. Heema Agarwal,

For Appellant: Shri Ashish Jaiswal, Advocate
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 the ld. CIT(A)-II, Kanpur dated 05.04.2019 pertaining to A.Ys. 2015-16.

2.

It was noticed that the assessee has submitted an application, received in the Registry of this Office on 10.08.2022 vie which it has been submitted that the assessee has opted for Vivad Se Viswas Scheme and Income Tax Department has passed Order in Form No.5 on 03.11.2021 for AY 2015-16 under Vivad Se Vishwas Scheme. The assessee has filed the copy 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. It was contended that since the assessee has opted for Vivad Se Viswas Scheme and tax payable on the assessee appeal has been deposited and order for final settlement of tax arrears has been passed by the designated authority, therefore, the appeal filed by the assessee may be dismissed as withdrawn. The ld. D.R. has no objection. Accordingly, since the 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6 of the DTVSVA, 2020, for A.Ys. 2015-16, 2016-17 and 2017-18, the appeal of the assessee is ordered to be dismissed as withdrawn.

3.

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

More judgments on Section 5(2)

All 430 judgments and leading authorities on Section 5(2) →

Recent GST High Court judgments

Search GST case law →