SHOBHIT AGARWAL,BAREILLY vs. INCOME TAX OFFICER, WARD-2(2), BAREILLY
What did the Tribunal hold?
The Tribunal permitted the assessee to withdraw the appeal. The Departmental Representative had no objection to the withdrawal.
What were the facts?
The assessee filed an appeal for Assessment Year 2014-15. The assessee later submitted an application to withdraw the appeal as a certificate under the Vivad Se Vishwas Scheme was issued.
What were the issues?
The primary issue was whether the assessee's appeal should be dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.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 2014-15 against the order of the ld. CIT(A, Bareilly dated 17.08.2017.
At the outset, it was noticed that the assessee has submitted application, received by the Registry of this Office on 25.03.2021, vide which it has been submitted that the Principal Commissioner of Income Tax, Bareilly has issued a certificate in Form No.3 on 12.08.2020 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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