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Facts
The assessee filed three appeals for assessment years 2012-13, 2013-14 and 2014-15 against orders of the CIT(A). During the hearing, the assessee requested to withdraw the appeals as they had opted for the Vivad Se Viswas Scheme-2024 and received certificates.
Held
The Tribunal noted that the assessee had opted for the Vivad Se Viswas Scheme and had been issued certificates for the respective appeals. The Departmental Representative had no objection to the withdrawal.
Key Issues
Whether the appeals can be dismissed as withdrawn on the ground that the assessee has opted for the Vivad Se Viswas Scheme and has obtained certificates.
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)