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

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ITA 56/LKW/2019Status: DisposedITAT Lucknow03 February 2022AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

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

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2014-15. The assessee had applied for and received a certificate under the Vivad Se Vishwas Scheme, indicating tax deposit.

What were the issues?

Whether the Revenue's appeal is rendered infructuous due to the assessee's settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

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 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 29.11.2018.

2.

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 13.01.2021 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 09.11.2021. 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.

3.

In the result, the appeal of the Revenue is dismissed as withdrawn.

(Order pronounced in the open court on 03/02/2022)

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