INCOME TAX OFFICER- 2(3), KANPUR vs. SMT. RAGINI TRIPATHI, KANPUR

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ITA 121/LKW/2020Status: DisposedITAT Lucknow08 July 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and was issued Form No.3. The Departmental Representative had no objection to the withdrawal of the appeals.

What were the facts?

The Revenue filed appeals against the orders of the CIT(A) for Assessment Years 2014-15 and 2015-16. The assessee had opted for the Vivad Se Vishwas Scheme and received a certificate in Form No.3.

What were the issues?

The primary issue was whether the Revenue's appeals should be withdrawn in light of the assessee's successful enrollment in the Vivad Se Vishwas Scheme.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: 07/07/2021

O R D E R Both the appeals filed by the Revenue are against the separate order of ld. CIT(A), Kanpur dated 20.11.2018 & 26.11.2018 respectively, pertaining to Assessment Years 2014-15 & 2015-16.

2.

At the outset, it was noticed that the assessee has submitted applications, received by the Registry of this Office on 06.07.2021, vide which it has been submitted that the Principal Commissioner of Income Tax, Kanpur-1 has issued a certificate in Form No.3 on 30.01.2021 under the Vivad Se Vishwas Scheme, therefore, the assessee wants the Revenue to withdraw the appeals. Ld. DR has no objection in withdrawing the appeals. Finding that the assessee has opted for Vivad Se Vishwas Scheme & has been issued Form No.3, I permit the Revenue to withdraw the appeals.

3.

In the result, both the appeals of the Revenue are dismissed as withdrawn.

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