SHRI SANJAY KUMAR SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

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ITA 173/LKW/2016Status: DisposedITAT Lucknow08 April 2021AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as per their application. The Departmental Representative had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal for Assessment Year 2011-12. The assessee later applied to withdraw the appeal, having obtained a certificate under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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 “A”, LUCKNOW

Before: SHRI A.D JAIN & SHRI T.S. KAPOOR

For Appellant: Shri P.K. Kapoor, CA
For Respondent: Shri Harish Gidwani, DR
Hearing: 08/04/2021Pronounced: 08/04/2021

Appellant by Shri P.K. Kapoor, CA Respondent by Shri Harish Gidwani, DR Date of hearing 08/04/2021 Date of pronouncement 08/04/2021 O R D E R PER: T.S. KAPOOR, A.M.:

This is assessee’s appeal for Assessment Year 2011-12 against the order of the ld. CIT(A)-III, Lucknow dated 30.12.2014.

2.

At the outset, it was noticed that the assessee has submitted application, received by the Registry of this Office on 26.03.2021, vide which it has been submitted that the Principal Commissioner of Income Tax, Lucknow-1 has issued a certificate in Form No.3 on 23.12.2020 under the Vivad Se Vishwas Scheme, therefore, the assessee wants to withdraw the appeal. Ld. DR has no objection. Accordingly, we permit the assessee to withdraw the appeal.

3.

In the result, the appeal of the assessee is dismissed as withdrawn.

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