INCOME TAX OFFICER-3(4), KANPUR vs. SHRI SANJAY KUMAR GUPTA, HUF, KANPUR

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ITA 162/LKW/2020Status: DisposedITAT Lucknow10 August 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had obtained a certificate under the Vivad Se Vishwas Scheme. The Revenue had no objection to the appeal being dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee applied for settlement under the Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeal filed by the Revenue should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW

Before: SHRI T.S. KAPOOR

For Appellant: Shri Ajay Kumar, DR
Hearing: 29/07/2021Pronounced: 10/08/2021

This is an appeal filed by the Revenue against the order of ld. CIT(A)-1, Kanpur dated 30.11.2018 pertaining to Assessment Year 2014-15.

2.

At the outset, it was noticed that the assessee has submitted application, received by the Registry of this Office on 28.06.2021, vide which it has been submitted that the Principal Commissioner of Income Tax, Kanpur-1 has issued a certificate in Form No.5 on 13.05.2021 under the Vivad Se Vishwas Scheme, therefore, it was submitted that the appeal filed by Revenue be dismissed as withdrawn Ld. DR has no objection. Accordingly, I dismiss the appeal filed by Revenue as withdrawn in view of the settlement made by assessee under Vivad Se Vishwas Scheme.

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