CHAITANYA BUILDERS PVT. LTD.,HATHRAS vs. PR.CIT, CENTRAL, KANPUR

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ITA 116/LKW/2020Status: HeardITAT Lucknow07 June 2022AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Viswas Scheme and a final settlement order was passed. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for Assessment Year 2010-11. Subsequently, the assessee opted for the Vivad Se Viswas Scheme and received an order of settlement from the Principal Commissioner of Income Tax.

What were the issues?

Whether an appeal filed by the assessee can be dismissed as withdrawn when the assessee has opted for and received a settlement under the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(2),Section 6

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW

Before: SHRI A.D JAIN & SHRI T.S. KAPOOR

For Respondent: Smt. Sheela Chopra, CIT (DR)
Hearing: 07/06/2022Pronounced: 07/06/2022

O R D E R PER T.S. KAPOOR, A.M.

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