DEPUTY COMMISSIONER OF INCOME TAX-1, KANPUR vs SHRI MANISH MAHESHWARI, KANPUR

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

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

For Respondent: Shri Harish Gidwani, DR

Hearing: 02/02/2022Pronounced: 03/02/2022

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

This is Revenue’s appeal for Assessment Year 2014-15 against the order of the ld. CIT(A)-1, Kanpur dated 30.11.2018.

At the outset, it was noticed that the assessee has submitted an application, received in the Registry of this Office on 22.11.2021, vide which it has been submitted that Principal Commissioner of Income Tax, Kanpur-1, has issued a certificate in Form No.3 on 04.11.2020 under Vivad Se Vishwas Scheme and assessee has deposited the due amount against which the Principal Commissioner of Income Tax, Kanpur-1, has issued a certificate in Form No.5 on 03.12.2020. A copy of such Form No.3 and Form 5 have also been filed. Since the assessee has deposited the tax as mentioned in Form 3, therefore, the appeal of the Revenue becomes infructuous and is dismissed as such. The Ld. DR has no objection. Accordingly, we permit the assessee to withdraw the present appeal.

In the result, the appeal of the Revenue is dismissed as withdrawn.

DEPUTY COMMISSIONER OF INCOME TAX-1, KANPUR vs. SHRI MANISH MAHESHWARI, KANPUR