What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed for statistical purposes, with liberty to the assessee to approach the Tribunal again if the Vivad Se Vishwas Scheme application is not accepted.

The assessee preferred an appeal against the order dated 05.09.2022, passed by the National Faceless Appeal Centre. The assessee's authorized representative sought to withdraw the appeal, stating that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee can withdraw the appeal after opting for the Direct Tax Vivad Se Vishwas Scheme.

Ashok Seles Company Pvt.Ltd… 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 05.09.2022, 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 04.03.2025 of Shri Pradeep Kapoor, which was received by the Registry of this Office on 21.03.2025, 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 Ashok Sales Company Private v. The DCIT Limited Circle 2(1)(1) 51/92, Shree Bhagwati Tower Kanpur Nayaganj, Kanpur TAN/PAN: (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 05.09.2022, 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 04.03.2025 of Shri Pradeep Kapoor, which was received by the Registry of this Office on 21.03.2025, 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.

ASHOK SELES COMPANY PVT.LTD.,KANPUR vs. DEPUTY CIT. CIRCLE-2(1)(1),, KANPUR

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