INCOME TAX OFFICER-3(4), KANPUR vs. SHRI ULLASWAHI, KANPUR

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ITA 127/LKW/2020Status: DisposedITAT Lucknow31 May 2022AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that an order for full and final settlement of tax arrears was passed by the Principal Commissioner of Income Tax under the Vivad Se Vishwas Scheme. Consequently, the appeal filed by the Department was liable to be dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for Assessment Year 2014-15. The assessee had opted for the Vivad Se Vishwas Scheme.

What were the issues?

Whether an appeal filed by the Revenue is to be dismissed as withdrawn when the assessee has opted for and received a settlement under the Vivad Se Vishwas Scheme.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 “A”, LUCKNOW

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

For Respondent: Shri Pankaj Sachan, DR
Hearing: 30/05/2022Pronounced: 31/05/2022

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

This appeal has been filed by the Revenue against the order of ld. CIT(A)- 1, Kanpur dated 27.11.2018 pertaining to A.Y. 2014-15.

At the outset, it is noticed that the order u/s. 5(2) r.w.s. 6 of the 2. DTVSVA has been passed by the PCIT-1, Kanpur for full and final settlement of tax arrears. Since the assessee has opted for Vivad Se Viswas Scheme and tax payable on the Departmental 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has been passed by the designated authority, therefore, the appeal filed by the Department is liable to be dismissed as withdrawn. The Ld. DR has no objection. Accordingly, since order has been passed by PCIT-1, Kanpur for full and final settlement of tax arrears u/s. 5(2) r.w.s. 6 of DTVSVA, 2020 for AY 2014-15, the appeal of the Department is ordered to be dismissed as withdrawn.

3.

In the result, all the appeals of the Revenue are dismissed.

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