What did the Tribunal hold?

The tribunal noted the assessee's application to withdraw the appeals due to a certificate issued under the Vivad Se Vishwas Scheme. The tribunal permitted the withdrawal.

The assessee filed appeals against the orders of the CIT(A). The assessee later applied to withdraw the appeals.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals based on a settlement under the Vivad Se Vishwas Scheme.

Nirmal Kumar Pandey, Lucknow vs ITO | ITAT Lucknow 2021

Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW

Before: SHRI A.D JAIN & SHRI T.S. KAPOOR

For Appellant: Shri P.K. Kapoor, CA

For Respondent: Shri Ajay Kumar, DR

Hearing: 21/01/2021Pronounced: 03/02/2021

PER BENCH. :

These appeals have been filed by assessee against the separate

orders of ld. CIT(A)-I, Lucknow dated 26.09.2014 and 18.08.2016

respectively.

At the outset, it was noticed that the assessee has submitted

application, received by the Registry of this Office on 14.01.2021, vide

which it has been submitted that the Principal Commissioner of Income Tax

(Central), Lucknow-1 has issued a certificate in Form No.3 on 31.12.2020

under the Vivad Se Vishwas Scheme, therefore, the assessee wants to withdraw the appeals. Ld. DR has no objection. Accordingly, we permit the assessee to withdraw the appeals.

In the result, both the appeals of the assessee are dismissed as withdrawn.

(Order pronounced in the open court on 03/02/2021) (A.D. Jain) Accountant Member Aks – Dtd. 03/02/2021 Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order

NIRMAL KUMAR PANDEY,LUCKNOW vs. INCOME TAX OFFICER, LUCKNOW

What did the Tribunal hold?

What were the facts?

What were the issues?

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