What did the Tribunal hold?

The Tribunal allowed the withdrawal as the CIT(DR) had no objection. The appeal was dismissed for statistical purposes, granting liberty to the assessee to approach the Tribunal again if the DTVSVS-2024 application is rejected.

The appellant filed an appeal against an order for AY 2019-20. Subsequently, the assessee applied to withdraw the appeal, having opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS, 2024).

What were the issues?

Whether the appeal could be withdrawn by the assessee who opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and the terms of such withdrawal.

Ratan Housing Development… vs DCIT | ITAT Lucknow 2025

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

Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI ANADEE NATH MISSHRA

For Appellant: Shri A. P. Sinha, Advocate (Proxy of Shri Pradeep Kapoor, C.A.)

For Respondent: Shri Sunil Kumar Rajwanshi, D.R

This appeal has been preferred by the assessee against the order dated 24.08.2022, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2019-20.

2. At the outset, Shri A. P. Sinha, Advocate, proxy of the Ld. Authorized Representative for the assessee (Ld. A.R.), Shri Pradeep Kapoor, C.A., invited our attention to the application dated 24.02.2025 of Shri Pradeep Kapoor, which was received by the Registry of this Office on 28.02.2025, stating therein that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS, 2024) and Form No.2 under DTVSVS, 2024 has been enclosed therewith. The prayer of the Ld. A.R. was that in view of the above, he may be permitted to withdraw the appeal.

3. The Ld. CIT(D.R.) has no objection.

4. In view of the prayer made by the Ld. A.R., we permit to withdraw the appeal and the same is consigned to the records with the liberty to the assessee to approach the Tribunal again in case the assessee’s application under Direct Tax Vivad Se Vishwas Scheme, 2024 is not finally accepted by the Department.

5. In the result, the appeal of the assessee is dismissed for statistical purposes.

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: 2019-20 Ratan Housing Development v. The DCIT Limited Circle 2(1)(1) 113/70, Swaroop Nagar Kanpur Kanpur 208002 TAN/PAN:AACCR6099R (Appellant) (Respondent) Appellant by: Shri A. P. Sinha, Advocate (Proxy of Shri Pradeep Kapoor, C.A.) 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.:

This appeal has been preferred by the assessee against the order dated 24.08.2022, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2019-20.

At the outset, Shri A. P. Sinha, Advocate, proxy of the Ld. Authorized Representative for the assessee (Ld. A.R.), Shri Pradeep Kapoor, C.A., invited our attention to the application dated 24.02.2025 of Shri Pradeep Kapoor, which was received by the Registry of this Office on 28.02.2025, stating therein that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS, 2024) and Form No.2 under DTVSVS, 2024 has been enclosed therewith. The prayer of the Ld. A.R. was that in view of the above, he may be permitted to withdraw the appeal.

The Ld. CIT(D.R.) has no objection.

In view of the prayer made by the Ld. A.R., we permit to withdraw the appeal and the same is consigned to the records with the liberty to the assessee to approach the Tribunal again in case the assessee’s application under Direct Tax Vivad Se Vishwas Scheme, 2024 is not finally accepted by the Department.

In the result, the appeal of the assessee is dismissed for statistical purposes.

Order pronounced in the open Court on 24/03/2025.

RATAN HOUSING DEVELOPMENT LIMITED,KANPUR vs. DCIT,CIRCLE 2(1)(1),, KANPUR

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