SMT. GEETA MISHRA,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-II, KANPUR

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ITA 216/LKW/2017Status: DisposedITAT Lucknow03 February 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The stay application was also dismissed as infructuous.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. Subsequently, the assessee applied for withdrawal of the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee 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 Appellant: Shri Rakesh Garg, Advocate
For Respondent: Shri Ajay Kumar, DR
Hearing: 22/01/2021Pronounced: 03/02/2021

This appeal has been filed by the assessee against the order of ld. CIT(A)-1, Kanpur dated 29.01.2017 for the AY 2013-14.

2.

At the outset, it was noticed that the assessee has submitted application, received by the Registry of this Office on 17.12.2020, vide which it has been submitted that the Principal Commissioner of Income Tax (Central), Kanpur has issued a certificate in Form No.3 on 16.12.2020 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 Accordingly, we permit the assessee to withdraw the appeal and therefore, the appeal of the assessee is dismissed as withdrawn.

3.

Since we have dismissed the appeal under Vivad Se Viswas Scheme therefore, the stay application filed by the assessee has become infructuous and is dismissed.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn and the stay application is dismissed as infructuous.

(Order pronounced in the open court on 03/02/2021.)

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