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Facts
The assessee preferred an appeal against an order dated 17.10.2023. During the hearing, the assessee's counsel stated that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and provided a certificate.
Held
The Tribunal permitted the assessee to withdraw the appeal. The assessee was granted liberty to approach the Tribunal again if the Vivad Se Vishwas Scheme application was not accepted.
Key Issues
Whether the assessee should be permitted to withdraw the appeal in light of their opting for the Vivad Se Vishwas Scheme.
Sections Cited
92
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SMC BENCH, LUCKNOW
Before: SHRI. SUDHANSHU SRIVASTAVA
Assessment Year: 2013-14 Mridul Jain HUF v. The Income Tax Officer 1285, Y Block Ward 1(3)(1) Kidwai Nagar Kanpur Kanpur (U.P) TAN/PAN:AAHHM1605A (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Saurabh Dubey, D.R. O R D E R
This appeal has been preferred by the assessee against order, dated 17.10.2023, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2013-14.
2.0 During the course of hearing, the Ld. Authorized Representative for the assessee (Ld. A.R.) invited my attention to assessee’s application dated Nil, received by the Registry of this Office on 27.01.2025, vide which it has been submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV, 2024). The Ld. A.R. furnished a copy of Form No.2 [Certificate under sub-section (1) of section 92 of the Finance (No.2) Act, 2024 (under the Direct Tax Vivad Se Vishwas Scheme, 2024)] issued by the Ld. Principal Commissioner of Income Tax, Kanpur (designated authority), vide dated 08.01.2025. The prayer of the Ld. A.R. was that in view of the above, assessee may be permitted to withdraw the appeal.
3.0 In view of the prayer made by the Ld. A.R., I permit the assessee to withdraw the appeal and the same is consigned to record with the liberty to the assessee to approach the Tribunal again in case the assessee’s application under Direct Tax Vivad Se Vishwas Scheme is not finally accepted by the Department.
4.0 In the result, the appeal of the assessee is dismissed for statistical purposes.
Order pronounced in the open Court on 25/08/2025.