DEPUTY COMMISSIONER OF INCOME TAX-2, KANPUR vs. SHRI MAYANK AGNIHOTRI, KANPUR

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ITA 158/LKW/2020Status: DisposedITAT Lucknow26 September 2024AY 2015-16Bench: SHRI ANADEE NATH MISSHRA (Accountant Member), SHRI SUBHASH MALGURIA (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal filed by the revenue was dismissed.

What were the facts?

The revenue filed an appeal against the CIT(A) order. The assessee sought to withdraw the appeal as they had opted for settlement under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the revenue's appeal should be dismissed due to the assessee's settlement under the Vivad se Vishwas Act.

AI-generated summary — verify with the full judgment below

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

For Respondent: Shri. Sunil Kumar Rajwanshi, Addl

This is an appeal by the revenue against the order dated 15/11/2018 of learned Commissioner of Income Tax (Appeals) – I, Kanpur [hereinafter referred as “Ld. CIT(A)”] for the assessment year 2015-16.

2.

The Learned Authorized Representative of the assessee, at the outset, sought permission on behalf of the assessee to withdraw the appeal as the assessee has opted for settling the dispute under the Direct Tax Vivad se Vishwas Act, 2020 and has received certificate in Form 5 vide order dated 31/05/2021. In fact, the assessee has also sent letter dated 25.04.2024 (kept on record) with similar request.

4.

In view of the facts discussed above, we permit the assessee to withdraw this appeal. Accordingly, the appeal is dismissed.

5.

In the result, the appeal of the revenue is dismissed. Order pronounced in the open Court on 26/09/2024.

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