SHRI ASHOK KUMAR GOEL,BAREILLY vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BAREILLY
What did the Tribunal hold?
The assessee sought to withdraw the appeal as a certificate under the Vivad Se Vishwas Scheme was issued. The Revenue had no objection to the withdrawal.
What were the facts?
The assessee filed an appeal against the order of the Principal Commissioner of Income Tax. The assessee later applied to withdraw the appeal.
What were the issues?
The primary issue was whether the assessee should be permitted to withdraw the appeal due to the applicability of the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW
Before: SHRI A. D. JAIN & SHRI SANJAY ARORA
This is an appeal filed by the assessee against the order of learned Pr. CIT, Bareilly dated 18/03/2019.
At the very outset, it was noticed that assessee has submitted an application dated 08/11/2021, vide which it has been submitted that the Principal Commissioner of Income Tax, Bareilly has issued a certificate in Form No. 3 on 16/03/2021 under Vivad Se Vishwas Scheme, therefore, the assessee wants to withdraw the appeal. Learned D. R. has no objection. Accordingly, we permit the assessee to withdraw the present appeal.
In the result, the appeal of the assessee is dismissed as withdrawn.
(Order pronounced in the open court on 11/11/2021)
Sd/. Sd/. (SANJAY ARORA) ( A. D. JAIN ) Accountant Member Vice President
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