SHRI NARENDRA PRASAD,KANPUR vs. ITO-3(5), KANPUR

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ITA 218/LKW/2020Status: DisposedITAT Lucknow12 February 2021AY 2010-112 pages
AI SummaryWithdrawn

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 The appeal was dismissed as withdrawn.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 2010-11. The assessee subsequently applied to withdraw the appeal after obtaining a certificate under the Vivad Se Vishwas Scheme.

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The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad Se Vishwas Scheme.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

For Respondent: Shri Harish Gidwani, CIT DR
Hearing: 11/02/2021Pronounced: 15/02/2021

This is assessee’s appeal for Assessment Year 2010-11 against the order of the ld. CIT(A)-I, Kanpur dated 14.08.2017.

2.

At the outset, it was noticed that the assessee has submitted application, received by the Registry of this Office on 06.01.2021, vide which it has been submitted that the Principal Commissioner of Income Tax, Kanpur has issued a certificate in Form No.3 on 07.12.2020 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In the result, the appeal of the assessee is dismissed as withdrawn.

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