DR. SUDEEP SARAN,BAREILLY vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, BAREILLY

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ITA 134/LKW/2020Status: DisposedITAT Lucknow02 February 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The Departmental Representative had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal for Assessment Year 2014-15. The assessee later submitted an application 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 could withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI T.S. KAPOOR

For Appellant: Shri Yogesh Agarwal, Advocate
For Respondent: Shri Harish Gidwani, DR
Hearing: 02/02/2021Pronounced: 02/02/2021

This is assessee’s appeal for Assessment Year 2014-15 against the order of the ld. CIT(A), Bareilly dated 12.12.2019. 2. At the outset, it was noticed that the assessee has submitted application, received by the Registry of this Office on 27.01.2021, vide which it has been submitted that the Principal Commissioner of Income Tax (Central), Bareilly has issued a certificate in Form No.3 on 11.01.2021 under the Vivad Se Vishwas Scheme, therefore, the assessee wants to withdraw the appeal. Ld. DR has no objection. Accordingly, I permit the assessee to withdraw the appeal.

3.

In the result, the appeal of the assessee is dismissed as withdrawn.

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

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