M/S HIDES INTERNATIONAL LTD.,KANPUR vs. DY. COMMISSIONER OF INCOME TAX-6, KANPUR
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘B’, LUCKNOW
Before: SHRI SUDHANSHU SRIVASTAVA & SHRI ANADEE NATH MISSHRA
PER ANADEE NATH MISSHRA:A.M.
(A)
This appeal vide I.T.A. No.647/Lkw/2026 has been filed by the assessee for assessment year 2012-13 against impugned appellate order dated 07/06/2026 of Commissioner of Income Tax (Appeals) [“CIT(A)”] for short].
(B)
During the course of hearing, it was noticed that the assessee has submitted an application dated 18/03/2025 requesting the Bench that since the assessee has opted for Vivad Se Viswas Scheme-2024 “(VSVS” for short) and designated authority has issued certificate in Form No. 1 on Appellant by None
Respondent by Shri Sunil Kumar Rajwanshi,
Addl. CIT (D.R.)
I.T.A. No.647/Lkw/2016
Assessment Year:2012-13
2
17/03/2025. Copy of Form No. 1 of the VSVS Scheme was also enclosed.
Learned D.R. stated that the appeal may be dismissed as non-maintainable and as withdrawn because the assessee has opted for VSVS. In view of the foregoing, the appeal of the assessee is dismissed as withdrawn and as not maintainable on account of assessee opting for VSVS.
(C)
By way of abundant caution, we clarify that assessee 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In the result, the appeal of the assessee is dismissed as withdrawn.
(Order was pronounced in the open court on 21/03/2025) . .
(SUDHANSHU SRIVASTAVA) (ANADEE NATH MISSHRA)
Judicial Member Accountant Member
Dated:21/03/2025
*Singh
Copy of the order forwarded to :
The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A)