What did the Tribunal hold?

The Tribunal noted that the assessee had settled the dispute under the Vivad Se Vishwas Scheme. Consequently, the Revenue's appeal became infructuous.

The Revenue filed an appeal against an order for Assessment Year 2014-15. The assessee later submitted an application under the Vivad Se Vishwas Scheme, depositing the due amount and receiving a certificate.

What were the issues?

Whether the Revenue's appeal is maintainable when the assessee has settled the dispute under the Vivad Se Vishwas Scheme.

DCIT vs Shri Manish Maheshwari, Kanpur | ITAT Lucknow 2022

Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW

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

For Respondent: Shri Harish Gidwani, DR

Hearing: 02/02/2022Pronounced: 03/02/2022

O R D E R PER A.D. JAIN, V.P. :

This is Revenue’s appeal for Assessment Year 2014-15 against the order of the ld. CIT(A)-1, Kanpur dated 30.11.2018.

At the outset, it was noticed that the assessee has submitted an application, received in the Registry of this Office on 22.11.2021, vide which it has been submitted that Principal Commissioner of Income Tax, Kanpur-1, has issued a certificate in Form No.3 on 04.11.2020 under Vivad Se Vishwas Scheme and assessee has deposited the due amount against which the Principal Commissioner of Income Tax, Kanpur-1, has issued a certificate in Form No.5 on 03.12.2020. A copy of such Form No.3 and Form 5 have also been filed. Since the assessee has deposited the tax as mentioned in Form 3, therefore, the appeal of the Revenue becomes infructuous and is dismissed as such. The Ld. DR has no objection. Accordingly, we permit the assessee to withdraw the present appeal.

In the result, the appeal of the Revenue is dismissed as withdrawn.

DEPUTY COMMISSIONER OF INCOME TAX-1, KANPUR vs. SHRI MANISH MAHESHWARI, KANPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments