SHRI SAURABH SWARUP AGARWAL,BAREILLY vs. DCIT, CIRCLE-II, BAREILLY

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ITA 73/LKW/2020Status: DisposedITAT Lucknow03 June 2022AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. Subsequently, the assessee opted for the Vivad Se Viswas Scheme and received a settlement order from the PCIT.

What were the issues?

Whether an appeal filed before the ITAT can be dismissed as withdrawn when the assessee has opted for and received a settlement under the Vivad Se Viswas Scheme.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 “B”, LUCKNOW

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

For Respondent: Shri Pankaj Sachan, DR
Hearing: 02/06/2022Pronounced: 03/06/2022

O R D E R PER A.D. JAIN, V.P.

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