LAL CHAND HASWANI,KANPUR vs. ASST. COMMISSIONER OF INCOME TAX, KANPUR

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ITA 62/LKW/2017Status: DisposedITAT Lucknow05 October 2021AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the withdrawal of the appeals based on the assessee's settlement under the Vivad Se Vishwas Scheme. The Departmental Representative had no objection.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2012-13 and 2010-11. The assessee later submitted applications to withdraw these appeals.

What were the issues?

The primary issue was whether the appeals could be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

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 Appellant: Shri P.K. Kapoor, CA
For Respondent: Smt. Sheela Chopra, CIT, DR
Hearing: 05/10/2021Pronounced: 05/10/2021

Heard together (2 matters)

ITA No.633 /Lkw/2016
ITA No.62 /Lkw/2017

Read from the judgment's own cause title. This page is filed under one of them.

2.

At the outset, it was noticed that the assessee has submitted applications, received by the Registry of this Office on 04.10.2021, vide which it has been submitted that the Principal Commissioner of Income Tax (Central), Kanpur-1 has issued a certificate in Form No.3 on 27.01.2021 and 26.02.2021 respectively for both the appeals under the Vivad Se Vishwas Scheme, therefore, the assessee wants to withdraw the appeals. Ld. DR has no objection in withdrawing the appeals. Accordingly, we dismiss the appeals filed by assessee as withdrawn in view of the settlement made by assessee under Vivad Se Vishwas Scheme.

3.

In the result, both the appeals of the assessee are dismissed as withdrawn. (Order pronounced in the open court on 05/10/2021)

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