UP POSTAL PRIMARY COOPERATIVE BANK LTD,LUCKNOW vs. ITO-6(2), LUCKNOW

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ITA 44/LKW/2024Status: DisposedITAT Lucknow22 May 2025AY 2012-13Bench: 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, consigning it to record. The Tribunal granted liberty to the assessee to approach it again if the DTVSV application is not finally accepted by the Department.

What were the facts?

The assessee appealed against the CIT(A)'s order for AY 2012-13. During the hearing, the assessee's Ld. A.R. submitted an application stating that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV, 2024) and furnished Form No.2, requesting to withdraw the appeal.

What were the issues?

Whether the assessee should be allowed to withdraw its appeal after opting for the Direct Tax Vivad Se Vishwas Scheme, 2024, pending final acceptance of the application by the Department.

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 Appellant: Ms. Gurneet Kaur, Advocate
For Respondent: Shri Sanjeev Krishna Sharma, D.R

This appeal has been preferred by the assessee against the order dated 31.12.2023, passed by the ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi for Assessment Year 2012-13.

2.

During the course of hearing, the Ld. Authorized Representative for the assessee (Ld. A.R.) submitted an application dated Nil, 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 Page 2 of 2 Finance (No.2) Act, 2024 (under the Direct Tax Vivad Se Vishwas Scheme, 2024)] issued by the Ld. Principal Commissioner of Income Tax, Lucknow (designated authority), vide dated 31.12.2024. 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. A.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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