INCOME TAX OFFICER-6(2), KANPUR vs. M/S. D.K. POLYPLAST PRIVATE LIMITED, KANPUR

PER ANADEE NATH MISSHRA:A.M.

(A)
This appeal vide I.T.A. No.493/Lkw/2018 has been filed by Revenue pertaining to assessment year 2013-14 against impugned appellate order dated 23/03/2018 passed by learned Commissioner of Income Tax
(Appeals) [“CIT(A)” for short].

(B)
During the course of hearing, it was noticed on perusal of records, the assessee has opted for Vivad Se Viswas Scheme-2024 (“VSVS” for short). Copy of Form-1 under VSVS is placed on record. The learned
Departmental Representative submitted that the appeal has become infructuous and may be treated as withdrawn in view of the assessee opting
Appellant by Shri Puneet Kumar, CIT (D.R.)
Respondent by None

I.T.A. No.493/Lkw/2018
Assessment Year:2013-14
2

for VSVS. Accordingly, the appeal is dismissed as infructuous and is treated as withdrawn in view of the assessee opting for VSVS.

(C)
By way of abundant caution, we clarify that Revenue 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.

(D)
In the result, the appeal of Revenue is dismissed as infructuous.

(Order pronounced in the open court on 15/05/2025) . .
(KUL BHARAT) (ANADEE NATH MISSHRA)
Vice President Accountant Member

Dated:15/05/2025
*Singh

Copy of the order forwarded to :

Asstt.