SHREE HARDOI BABA ROLLER FLOUR MILLS (P) LTD.,HARDOI vs. INCOME TAX OFFICER-3(3), HARDOI
What did the Tribunal hold?
The Tribunal noted the assessee's application for withdrawal due to the Vivad Se Vishwas Scheme. The Departmental Representative had no objection.
What were the facts?
The assessee filed an appeal for Assessment Year 2013-14. The assessee subsequently applied to withdraw the appeal as a certificate under the Vivad Se Vishwas Scheme was issued.
What were the issues?
The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW “SMC” BENCH, LUCKNOW
Before: SHRI T.S. KAPOOR
This is an assessee’s appeal for Assessment Year 2013-14 against the order of the ld. CIT(A, Bareilly dated 20.07.2017.
At the outset, it was noticed that the assessee has submitted application, received by the Registry of this Office on 08.03.2021, vide which it has been submitted that the Principal Commissioner of Income Tax, Bareilly has issued a certificate in Form No.3 on 09.12.2020 under the Vivad Se Vishwas Scheme, therefore, the assessee wants to withdraw the appeal. Ld. DR has no objection. Accordingly, I permit the assessee to withdraw the appeal.
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