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

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ITA 123/LKW/2024Status: DisposedITAT Lucknow22 May 2025AY 2018-19Bench: SHRI. SUDHANSHU SRIVASTAVA (Judicial Member), SHRI NIKHIL CHOUDHARY (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal, with no objection from the Ld. D.R. The appeal was dismissed for statistical purposes, granting the assessee liberty to approach the Tribunal again if their Vivad Se Vishwas Scheme application is not finally accepted by the Department.

What were the facts?

The assessee filed an appeal against an order for Assessment Year 2018-19. During the hearing, the assessee's counsel applied to withdraw the appeal, stating that the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and provided the necessary Form No.2 certificate issued by the Ld. Principal Commissioner of Income Tax.

What were the issues?

Whether the assessee should be permitted to withdraw the appeal after having opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

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

Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI NIKHIL CHOUDHARY

For Respondent: Shri Amit Kumar, D.R

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.

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