SMT. VANDANA VAISH,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1, LUCKNOW

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ITA 377/LKW/2019Status: DisposedITAT Lucknow08 November 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the Principal Commissioner of Income Tax had issued certificates under the Vivad Se Vishwas Scheme. The assessee wished to withdraw the appeals based on this, and the tribunal permitted the withdrawal.

What were the facts?

The assessee filed five appeals for assessment years 2009-10 to 2013-14. The assessee subsequently applied for withdrawal of these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw appeals after opting for 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

For Respondent: Shri Ajay Kumar, D.R
Hearing: 10/11/2021Pronounced: 10/11/2021

PER BENCH:

1.

These five appeals have been filed by the assessee against the separate orders of learned CIT(A), all dated 05/03/2019, for the assessment years 2009-10 to 2013-14.

2.

At the very outset, it was noticed that assessee has submitted an application dated 17/09/2021, vide which it has been submitted that the Principal Commissioner of Income Tax (Central), Lucknow has issued certificates in Form No. 3 in all the appeals on 04/12/2020 under Vivad Se Vishwas Scheme. A copy of such Form No. 3 has also been filed in all the cases. It is contended that the assessee, therefore, wants to withdraw to 377/Lkw/2019 Assessment Years:2009-10 to 13-14 2 these appeals. Learned D. R. has no objection. Accordingly, we permit the assessee to withdraw these appeals.

3.

In the result, all the appeals of the assessee are dismissed as withdrawn.

(Order pronounced in the open court on 10/11/2021)

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