INSTITUTE OF HOTEL MANAGEMENT,LUCKNOW vs. COMMISSIONER OF INCOME TAX (E), LUCKNOW

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ITA 448/LKW/2019Status: DisposedITAT Lucknow24 March 2025AY 2016-17Bench: SHRI. SUDHANSHU SRIVASTAVA (Judicial Member), SHRI ANADEE NATH MISSHRA (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee's representative stated that the assessee was contemplating settlement under the Vivad Se Vishwas Scheme and requested to withdraw the appeal. The Department had no objection. The Tribunal permitted the withdrawal.

What were the facts?

The assessee preferred an appeal against an order passed by the CIT (Exemptions) under section 263 of the Income Tax Act, 1961. During the hearing, the assessee's representative filed an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal when contemplating settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

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

Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Devashish Mehrotra, Advocate
For Respondent: Shri Sunil Kumar Rajwanshi, D.R

This appeal has been preferred by the assessee against order dated 12.04.2019 passed by the Commission of Income Tax (Exemptions), Lucknow, under section 263 of the Income Tax Act, 1961 for Assessment Year 2016-17.

2. During the course of hearing, the Ld. Authorized Representative for the assessee filed and application dated 25.02.2025, stating therein that the assessee is contemplating for settlement of his case for the year under consideration under Vivad Se Vishwas Scheme, 2024, therefore, he may be permitted to withdraw the appeal in .

3. Learned Sr. D.R. has no objection.

4. In view of the prayer made by the Ld. A.R. and no objection by the Ld. Sr. D.R., we permit the Ld. A.R. to withdraw the present appeal.

5. In the result, appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 24/03/2025.

Sd/- Sd/- [ANADEE NATH MISSHRA] [SUDHANSHU SRIVASTAVA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:24/03/2025 JJ: Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR By order

Assistant Registrar

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Institute of Hotel Management, v. The CIT (Exemptions) Sector G, Aliganj, Lucknow Lucknow TAN/PAN:AAAAI0682H (Appellant) (Respondent) Appellant by: Shri Devashish Mehrotra, Advocate Respondent by: Shri Sunil Kumar Rajwanshi, D.R. Date of hearing: 24 03 2025 Date of pronouncement: 24 03 2025 O R D E R

PER SUDHANSHU SRIVASTAVA, J.M.:

1.

This appeal has been preferred by the assessee against order dated 12.04.2019 passed by the Commission of Income Tax (Exemptions), Lucknow, under section 263 of the Income Tax Act, 1961 for Assessment Year 2016-17.

2.

During the course of hearing, the Ld. Authorized Representative for the assessee filed and application dated 25.02.2025, stating therein that the assessee is contemplating for settlement of his case for the year under consideration under Vivad Se Vishwas Scheme, 2024, therefore, he may be permitted to withdraw the appeal in .

3.

Learned Sr. D.R. has no objection.

4.

In view of the prayer made by the Ld. A.R. and no objection by the Ld. Sr. D.R., we permit the Ld. A.R. to withdraw the present appeal.

5.

In the result, appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 24/03/2025.

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