M/S GAURI PATI UDYOG,HARDOI vs. INCOME TAX OFFICER-3(2), HARDOI
What did the Tribunal hold?
The tribunal permitted the assessee to withdraw the appeal as the assessee had obtained a certificate under the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal for Assessment Year 2012-13. The assessee subsequently submitted an application to withdraw the appeal.
What were the issues?
The primary issue was whether the appeal should be withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.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
This is assessee’s appeal for Assessment Year 2012-13 against the order of the ld. CIT(A), Bareilly, dated 19.07.2017.
The assessee has submitted an application, received by the Registry of this Office on 23.03.2021, vide which, it has been submitted that the Principal Commissioner of Income Tax, Bareilly has issued a certificate in Form No.3 on 26.10.2020 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.
In the result, the appeal of the assessee is dismissed as withdrawn.
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