SMT. ANJU GUPTA,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-II, LUCKNOW
What did the Tribunal hold?
The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal for Assessment Year 2014-15. The assessee subsequently applied for withdrawal of the appeal, citing a certificate received under the Vivad Se Vishwas Scheme.
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 BENCH “B”, 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)-III, Lucknow dated 24.01.2018. 2. At the outset, it was noticed that the assessee has submitted application, received by the Registry of this Office on 05.02.2021, vide which it has been submitted that the Principal Commissioner of Income Tax, Lucknow-1 has issued a certificate in Form No.3 on 13.01.2021 under the Vivad Se Vishwas Scheme, therefore, the assessee wants to withdraw
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