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Facts
The assessee filed three appeals against orders of the CIT(A) for assessment years 2012-13, 2013-14, and 2014-15. During the hearing, it was noted that the assessee had opted for the Vivad Se Viswas Scheme-2024 (VSVS).
Held
The tribunal noted that the assessee had opted for the VSVS scheme and submitted relevant certificates. The Revenue did not object to the withdrawal of appeals. Therefore, the appeals were dismissed as withdrawn.
Key Issues
Whether the appeals can be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW
Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA
(Order pronounced in the open court on 23/01/2025)