M/S. GANDHESHWARI COMMERCIAL PRIVATE LIMITED,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, KANPUR

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ITA 444/LKW/2019Status: DisposedITAT Lucknow13 October 2021AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's application to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme. The Departmental Representative had no objection.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2009-10. During the pendency of the appeal, the assessee obtained a certificate under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under a tax dispute resolution 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: Shri Harish Gidwani, DR
Hearing: 11/10/2021Pronounced: 13/10/2021

This is an appeal filed by the assessee against the order of ld. CIT(A)-IV, Kanpur dated 29.03.2019 pertaining to Assessment Year 2009- 10.

2.

At the outset, it was noticed that the assessee has submitted application, received by the Registry of this Office on 07.10.2021, vide which it has been submitted that the Principal Commissioner of Income Tax, Kolkata -2 has issued a certificate in Form No.3 on 06.01.2021 under the Vivad Se Vishwas Scheme, therefore, the assessee wants to withdraw the appeal. Ld. DR has no objection in withdrawing the appeal. Accordingly, we dismiss the appeal filed by assessee as withdrawn in view of the settlement made by assessee under Vivad Se Vishwas Scheme.

3.

In the result, appeal of the assessee is dismissed as withdrawn.

(Order pronounced in the open court on 13/10/2021)

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