MR. NIRMAL KUMAR PANDEY,LUCKNOW vs. INCOME TAX OFFICER-1(5), LUCKNOW
What did the Tribunal hold?
The assessee sought to withdraw the appeals as a certificate under the Vivad Se Vishwas Scheme was issued. The Tribunal permitted the withdrawal.
What were the facts?
The assessee filed appeals against orders of the CIT(A). Subsequently, the assessee applied to withdraw the appeals.
What were the issues?
The primary issue was the assessee's request to withdraw the appeals due to settlement under 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
O R D E R 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In the result, both the appeals of the assessee are dismissed as withdrawn.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)
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