UP POSTAL PRIMARY COOPERATIVE BANK LTD,LUCKNOW vs. ITO-6(2), LUCKNOW
Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW
Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI NIKHIL CHOUDHARYAssessment Year: 2012-13
PER SUDHANSHU SRIVASTAVA, J.M.:
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. [NIKHIL CHOUDHARY]
[SUDHANSHU SRIVASTAVA]
ACCOUNTANT MEMBER
JUDICIAL MEMBER
DATED:22/05/2025
JJ: