What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The stay application filed by the assessee was dismissed as infructuous.

The assessee filed an appeal against the CIT(A)'s order. Subsequently, the assessee applied to withdraw the appeal as a certificate under the Vivad Se Vishwas Scheme was issued, determining the tax payable.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Smt. Rupa Sarawgi, Kanpur vs ITO | ITAT Lucknow 2020

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’ LUCKNOW

Before: SHRI T.S. KAPOOR

For Appellant: Shri Rakesh Garg, Advocate

For Respondent: Shri Harish Gidwani, DR

Pronounced: 22/12/2020

This appeal has been filed by the assessee against the order of ld.

CIT(A), Kanpur dated 28.03.2019.

At the outset, it was noticed that the assessee has submitted an application, received by the Registry of this Office on 15.12.2020, vide which it has been stated that the Principal Commissioner of Income Tax, Kanpur-1 has issued certificates in Form No.3 under the Vivad Se Vishwas Scheme and has determined the tax payable/due to the assessee. In view of the above, it was submitted that appeal filed by the assessee may be permitted to be withdrawn. Ld. DR had no objection to the withdrawal of appeal. Accordingly I permit the assessee to withdraw the appeal.

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

In the result, the appeal filed by the assessee is dismissed as withdrawn and the application for stay is dismissed as infructuous.

SMT. RUPA SARAWGI,KANPUR vs. INCOME TAX OFFICER- 3(3), KANPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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