SHRI TARINDER SINGH,KANPUR vs. INCOME TAX OFFICER-2(5), KANPUR

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ITA 470/LKW/2019Status: DisposedITAT Lucknow13 September 2021AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee wished to withdraw the appeals due to the settlement under the Vivad Se Vishwas Scheme. The Departmental Representative had no objection.

What were the facts?

The assessee filed appeals for Assessment Years 2014-15 and 2015-16. Subsequently, the assessee obtained a certificate under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn in light of the assessee's settlement under the Vivad Se Vishwas Scheme.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 Rakesh Garg, Advocate
For Respondent: Shri Harish Gidwani, DR
Hearing: 13/09/2021Pronounced: 13/09/2021

PER BENCH :

1.

These are assessee’s appeals for Assessment Years 2014-15 and 2015-16 against the orders of the ld. CIT(A)-I, Kanpur dated 26.06.2019.

2.

At the outset, it was noticed that the assessee has submitted applications, received by the Registry of this Office on 31.08.2021, 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 29.12.2020 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 Accordingly, we dismiss the appeals filed by assessee as withdrawn in view of the settlement made by assessee under Vivad Se Vishwas Scheme.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In the result, both the appeals of the assessee are dismissed as withdrawn.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 13/09/2021)

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