YASHWANT MAURYA,AMBEDKAR NAGAR vs. ITO-3, AMBEDKAR NAGAR, FAIZABAAD, LUCKNOW

PER SUDHANSHU SRIVASTAVA, J.M.:

This appeal has been preferred by the assessee against the order dated 24.01.2024, passed by the ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC),
Delhi for Assessment Year 2018-19. 2. During the course of hearing, none was present on behalf of the assessee. However, an application dated Nil, which was received by the Registry of this Office on 11.02.2025, for withdrawal of the appeal was filed by the Counsel of the assessee, vide which it has been submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV,
2024). A copy of Form No.2 [Certificate under sub-section (1) of Page 2 of 2

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, Gorakhpur (designated authority), vide dated 26.12.2024 was also enclosed therewith. The prayer of the Ld. A.R. was that in view of the above, assessee may be permitted to withdraw the appeal.
3. In view of the prayer made by the Ld. Counsel for the assessee and no objection by the ld. D.R., we 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. In the result, the appeal of the assessee is dismissed for statistical purposes.

Order pronounced in the open Court on 22/05/2025. [NIKHIL CHOUDHARY]
[SUDHANSHU SRIVASTAVA]
ACCOUNTANT MEMBER
JUDICIAL MEMBER

DATED:22/05/2025
JJ: