INCOME TAX OFFICER-1(1), KANPUR vs. SHRI ASHOK KUMAR MAHESHWARI, KANPUR

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ITA 84/LKW/2020Status: DisposedITAT Lucknow05 April 2022AY 2010-113 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessees had opted for the Vivad Se Vishwas Scheme and tax arrears were settled. The Revenue's appeals were therefore dismissed as withdrawn.

What were the facts?

The Revenue filed appeals against orders of the CIT(A) for various assessment years. The assessees had opted for the Vivad Se Vishwas Scheme, and the designated authority had passed orders for full and final settlement of tax arrears.

What were the issues?

Whether the Revenue's appeals should be dismissed as withdrawn when the assessees have settled their tax arrears under the Vivad Se Vishwas Scheme.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 “B”, LUCKNOW

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

For Appellant: Shri Harish Gidwani, D.R

These are Revenue’s appeals against the respective order of the ld. CIT(A)-I, Kanpur, for Assessment Years 2010-11 and 2015-16, relating to four different assessees.

2.

The assessees have moved applications, vide which it has been submitted that the Income Tax Department has passed Orders in Form No.5 under the Vivad Se Vishwas Scheme. The assessees have filed the copies of Form No.5, i.e., the orders 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 Years 2010-11 and 2015-16. It was contended that since the assessees have opted for Vivad Se Viswas Scheme and tax payable on the Departmental appeals has been deposited and orders for final settlement of tax arrears have been passed by the designated authority, therefore, the appeals filed by the Department may be dismissed as withdrawn. The ld. D. R. has no objection. Accordingly, since orders have 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Assessment Years 2010-11 and 2015-16, the appeals of the Department in to 87/LKO/2020 are ordered to be dismissed as withdrawn.

3.

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

Order pronounced in the open Court on 05/04/2022.

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