MOHAN KUMAR ,LUCKNOW vs. ITO WARD-2(5), LUCKNOW-NEW

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ITA 222/LKW/2024Status: DisposedITAT Lucknow23 May 2025AY 2017-182 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had applied for withdrawal of the appeal, citing their decision to opt for the Vivad Se Viswas Scheme-2024 and the issuance of a certificate in Form No. 2. The Departmental Representative did not object to this request. Consequently, the Tribunal allowed the withdrawal of the appeal. As a measure of caution, the Tribunal clarified that the assessee would be permitted to approach the ITAT for the restoration of the appeal if it is subsequently found that the issue in dispute in the present appeal is not settled under the Vivad Se Viswas Scheme. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, Shri Mohan Kumar, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Lucknow Bench, for the assessment year 2017-18. The appeal was against the appellate order dated 06/02/2024 passed by the Commissioner of Income Tax (Appeals). During the hearing, the assessee submitted an application dated 10/05/2025 requesting to withdraw the appeal. The reason for withdrawal was the assessee's opting for the Vivad Se Viswas Scheme-2024 (VSVS), for which a certificate in Form No. 2 had been issued by the designated authority on 02/05/2025. The Departmental Representative (D.R.) raised no objection to the withdrawal.

What were the issues?

1. Whether the assessee should be permitted to withdraw the appeal filed for assessment year 2017-18? (Question of procedure turning on the assessee's election to opt for the Vivad Se Viswas Scheme-2024). Assessee's Contention: The assessee contended that they have opted for the Vivad Se Viswas Scheme-2024 and have received a certificate in Form No. 2. Therefore, they requested permission to withdraw the present appeal. Revenue's Contention: The Revenue, through the learned D.R., expressed no objection to the assessee's request for withdrawal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH A, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA

For Appellant: Shri P. K. Kapoor, C. A

2017-18 against impugned appellate order dated 06/02/2024 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1060559101(1) of Commissioner of Income Tax (Appeals) [“CIT(A)”] for short].

2.

During the course of hearing, it was noticed that the assessee has submitted an application dated 10/05/2025 vide which it has been requested that since the assessee has opted for Vivad Se Viswas Scheme- 2024 “(VSVS” for short) and the designated authority has issued certificate in Form No. 2 on 02/05/2025, the assessee may be permitted to withdraw the present appeal. Copy of Form 2 was also enclosed. Learned D.R. expressed no objection. In view of the foregoing, the appeal of the assessee is dismissed as withdrawn on account of assessee opting for VSVS.

3.

By way of abundant caution, we clarify that assessee will be at liberty to approach Income Tax Appellate Tribunal for restoration of appeal if it is found that the issue in dispute in present appeal is not settled under aforesaid VSVS.

4.

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

(Order pronounced in the open court on 23/05/2025)

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