SHRI MANISH KUMAR MISHRA,LUCKNOW vs. INCOME TAX OFFICER- 1(2), LUCKNOW
What did the Tribunal hold?
The Tribunal noted the assessee's application for withdrawal due to the Vivad Se Vishwas Scheme certificate. The Departmental Representative had no objection.
What were the facts?
The assessee filed an appeal for Assessment Year 2014-15. Subsequently, the assessee applied 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The primary issue was whether the assessee's appeal should be withdrawn based on their application under the Vivad Se Vishwas Scheme.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)-I, Lucknow dated 20.02.2019. 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 06.01.2021 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 In the result, the appeal of the assessee is dismissed as withdrawn.
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