HOUSE OF RUKSH PRIVATE LIMITED,KANPUR vs. THE DY. COMMISSIONER OF INCOME TAX , KANPUR

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ITA 94/LKW/2021Status: DisposedITAT Lucknow04 March 2025AY 2018-2019Bench: SHRI. SUDHANSHU SRIVASTAVA (Judicial Member), SHRI ANADEE NATH MISSHRA (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and submitted all necessary documentation for settlement. The Ld. Sr. D.R. had no objection to the withdrawal.

What were the facts?

The assessee preferred appeals against orders passed by the NFAC. The assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and submitted relevant forms and intimations.

What were the issues?

Whether the assessee should be permitted to withdraw appeals after opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 92,Section 93

AI-generated summary — verify with the full judgment below

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

Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Swaran Singh, C.A
For Respondent: Shri Sunil Kumar Rajwanshi, D.R
1.

These appeals have been preferred by the assessee against orders dated 19.08.2021 and 18.08.2021, passed by the National Faceless Appeal Centre (NFAC), Delhi for Assessment Years 2018-19 and 2019-20 respectively.

2.

At the outset, the Ld. Authorized Representative for the assessee (Ld. A.R.) invited our attention to the application dated 02.01.2025, vide which it has been submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS, 2024) and copies of Form No.1 filed before the Income Tax Department, vide Acknowledgement No.760852000191224 dated 19.12.2024 for assessment year 2018-19 and Acknowledgement No.774764170261224 dated 26.12.2024 have also been enclosed. The Ld. A.R. has also filed before us the copies of Form No.2 [Certificate under sub-section (1) of section 92 of the Finance (No.2) Act, 2024 (under the Direct Tax Vivad Se Vishwas Scheme, 2024)], dated 31.12.2024 issued by the designated authority (PCIT, Kanpur) for assessment year 2018-19 and Form No.3 [Intimation of payment under sub-section (2) of section 92 of Finance (No.2) Act, 2024 (under the Direct Tax Vivad Se Vishwas Scheme, 2024)] dated 03.01.2025 and Form No.4 [Order for full and final settlement of tax arrear under sub- section (2) of section 92 read with section 93 of Finance (No.2) Act, 2024 (under the Direct Tax Vivad Se Vishwas Scheme, 2024)] dated 09.01.2025 issued by the designated authority (PCIT, Kanpur) for assessment year 2019-20. The prayer of the assessee was that in view of the above, he may be permitted to withdraw the appeals in and 95/LKW/2021.

3.

The Ld. Sr. D.R. has no objection.

4.

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

5.

In the result, both the appeals of the assessee are dismissed for statistical purposes.

Order pronounced in the open Court on 04/03/2025.

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