SHRI SANJAY KUMAR AGARWAL,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX- 2, BAREILLY
What did the Tribunal hold?
The assessee sought to withdraw the appeal as a certificate under the Vivad Se Vishwas Scheme was issued. The Tribunal permitted the withdrawal.
What were the facts?
The assessee filed an appeal for Assessment Year 2014-15. Subsequently, the assessee applied for withdrawal of the appeal.
What were the issues?
The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad Se Vishwas Scheme.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 2014-15 against the order of the ld. CIT(A), Bareilly dated 19.12.2017. 2. At the outset, it was noticed that the assessee has submitted application, received by the Registry of this Office on 03.02.2021, vide which it has been submitted that the Principal Commissioner of Income Tax, Bareilly has issued a certificate in Form No.3 on 11.01.2021 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 In the result, the appeal of the assessee is dismissed as withdrawn.
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