JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE-3, KANPUR vs. SHRI RAHUL JAIN, KANPUR

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ITA 165/LKW/2020Status: DisposedITAT Lucknow04 January 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 had been passed under the Vivad Se Vishwas Scheme. Therefore, the appeal filed by the Department was liable to be dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) for Assessment Year 2014-15. The assessee had opted for the Vivad Se Vishwas Scheme, and the tax payable on the Departmental appeal was deposited.

What were the issues?

Whether an appeal filed by the Revenue is to be dismissed as withdrawn when the assessee has opted for and settled dues under the Vivad Se Vishwas Scheme.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

Before: SHRI T.S. KAPOOR

For Respondent: Shri Harish Gidwani, DR
Hearing: 04/01/2022Pronounced: 04/01/2022

O R D E R This is Revenue’s appeal for Assessment Year 2014-15 against the order of the ld. CIT(A)-I, Kanpur dated 20.11.2018.

2.

At the outset, it is noticed that the order u/s. 5(2) r.w.s. 6 of the 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has been passed by the designated authority, therefore, the appeal filed by the Department is liable to be dismissed as withdrawn.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arrears u/s. 5(2) r.w.s. 6 of DTVSVA, 2020 for AY 2014-15, the appeal of the Department is ordered to be dismissed as withdrawn. 3. In the result, the appeal of the assessee is dismissed as withdrawn.

(Order Pronounced in the open Court on 04/01/2022)

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