M/S CHET RAM MOTI LAL (P) LTD.,GORAKHPUR vs. ACIT, CIRCLE - 1, GORAKHPUR

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ITA 44/VNS/2020Status: DisposedITAT Varanasi15 June 2021AY 2014-20154 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessees to withdraw their appeals. The Ld. DR had no objection to the withdrawal applications.

What were the facts?

The assessees had filed appeals before the Income Tax Appellate Tribunal. During the hearing, the assessees submitted applications to withdraw their appeals. This was due to the issuance of certificates under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessees should be permitted to withdraw their appeals before the Tribunal.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VARANASI CIRCUIT BENCH, VARANASI

Before: SHRI. A. D. JAIN & SHRI T. S. KAPOORShri Shri Smt.

For Respondent: Shri ADRPT2450P, Shri Smt, DR Pharenda

PER BENCH: These are assessees’ appeals against the respective orders of the ld. CIT(A)/PCIT.

2.

At the outset, it was noticed that the assessees have filed applications submitting therein that the Principal Commissioner of Income Tax, Gorakhpur/Allahabad has issued certificates in Form No.3 under the Vivad Se Vishwas Scheme, therefore, the assessees want to withdraw the appeals. The Ld. DR has no objection. Accordingly, we permit the assessees to withdraw the appeals.

3.

In the result, the appeals of the assessees are dismissed as withdrawn. Order pronounced in the open Court on 15/06/2021. [T. S. KAPOOR] VICE PRESIDENT ACCOUNTANT MEMBER [A. D. JAIN] DATED:15/06/2021 JJ:

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