DINESH KUMAR PAHUJA, ALLAHABAD v. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

ITA 50/ALLD/2020 | 2012-2013
Pronouncement Date: 31-08-2021 | Result: Dismissed

Appeal Details

RSA Number 5020714 RSA 2020
Assessee PAN AESPP3569D
Bench Allahabad
Appeal Number ITA 50/ALLD/2020
Duration Of Justice 1 year(s) 5 month(s) 26 day(s)
Appellant DINESH KUMAR PAHUJA, ALLAHABAD
Respondent ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD
Appeal Type Income Tax Appeal
Pronouncement Date 31-08-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 31-08-2021
Last Hearing Date 13-04-2021
First Hearing Date 22-07-2021
Assessment Year 2012-2013
Appeal Filed On 05-03-2020
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI VIJAY PAL RAO JUDICIAL MEMBER AND SHRI RAMIT KOCHAR ACCOUNTANT MEMBER ITA NO.50/ALLD/2020 ASSESSMENT YEAR: 2012-13 SHRI DINESH KUMAR PAHUJA C-206 2 ND FLOOR LOTUS APARTMENT 49/39 TASKHAND MARG CIVIL LINES ALLAHABAD V. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE ALLAHABAD U.P. PAN: AESPP3569D (APPELLANT) (RESPONDENT) APPELLANT BY: S.K. JAISWAL C.A RESPONDENT BY: NIDHI VERMA SINGH. (CIT DR). DATE OF HEARING: 31.08.2021 DATE OF PRONOUNCEMENT: 31.08.2021 O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 2 ND DECEMBER 2019 OF CIT(APPEAL) FOR THE ASSESSMENT YEAR 2012-13. 2. AT THE TIME OF HEARING THE LD. AR OF THE ASSESSEE HAS STATED AT BAR THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWASH SCHEME 2020 AND THEREFORE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL. HE HAS FILED AN APPLICATION DATED 28.08.2021 IN THIS RESPECT WHEREBY THE ASSESSEE HAS PRAYED FOR WITHDRAWAL OF THE APPEAL. HE HAS ALSO FILED A COPY OF FORM NO. 3 ISSUED BY THE COMPETENT AUTHORITY AND SUBMITTED THAT IN VIEW OF THE FACT THAT THE ASSESSEE HAS ALREADY OPTED FOR VIVAD SE VISHWAS SCHEME 2020 HE DOES NOT WANT TO PURSUE THE PRESENT APPEAL AND THE SAME MAY BE DISMISSED AS WITHDRAWN. ON THE OTHER HAND THE LD. DR HAS RAISED NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ITA NO.50/ALLD/2020 ASSESSMENT YEAR: 2012-13 2 3. ACCORDINGLY IN VIEW OF THE FACT THAT THE ASSESSEE HAS ALREADY OPTED FOR SETTLEMENT OF TAX DISPUTES UNDER VIVAD SE VISHWASH SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO. 3 THE REQUEST OF THE ASSESSEE TO WITHDRAW THE PRESENT APPEAL IS ALLOWED. HENCE THE PRESENT APPEAL OF THE ASSESSEE STANDS DISMISSED BEING WITHDRAWN. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2012-13 IS DISMISSED AS WITHDRAWN ON THE GROUNDS THAT THE ASSESSEE HAS AVAILED VIVAD SE VISHWAS SCHEME 2020. ORDER PRONOUNCED IN THE OPEN COURT THROUGH VIDEO CONFERENCING ON 31.08.2021 AT THE TIME OF HEARING. SD /- SD/- /-- [RAMIT KOCHAR] [VIJAY PAL RAO] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31/08/2021 KD. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT- 5. DR BY ORDER ASSISTANT REGISTRAR ITA NO.50/ALLD/2020 ASSESSMENT YEAR: 2012-13 3