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Facts
The assessee filed three appeals 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) and had received relevant certificates.
Held
The Tribunal noted that the assessee had opted for the VSVS and requested to withdraw the present appeals. The Departmental Representative had no objection. Therefore, the appeals were dismissed as withdrawn.
Key Issues
Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.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)