M/S. ALLIANCE PROMOTERS LIMITED,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-VI, KANPUR

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ITA 259/LKW/2018Status: DisposedITAT Lucknow03 March 2025AY 2012-13Bench: SHRI. SUDHANSHU SRIVASTAVA (Judicial Member), SHRI ANADEE NATH MISSHRA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. However, liberty was granted to the assessee to approach the Tribunal again if the application under the Vivad Se Vishwas Scheme is not accepted by the Department.

What were the facts?

The assessee preferred an appeal against the order dated 22.01.2018. During the pendency of the appeal, the assessee applied for the Direct Tax Vivad Se Vishwas Scheme, 2024 and sought permission to withdraw the appeal.

What were the issues?

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

Which sections of the Income-tax Act were involved?

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 Ashish Jaiswal, Advocate
For Respondent: Shri Sanjeev Krishna Sharma, D.R

This appeal has been preferred by the assessee against the order dated 22.01.2018, passed by the Ld. CIT(A)-II, Kanpur for Assessment Year 2012-13.

2.

At the outset, the Ld. Authorized Representative for the assessee (Ld. A.R.) invited our attention to the application dated 25.02.2025, vide which it has been submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS, 2024) and copy of Form No.3 filed before the Income Tax Department, vide acknowledgement No.876260030190225 dated 19.02.2025 has also been enclosed. The prayer of the assessee was that in view of the above, he may be permitted to withdraw the appeal.

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 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 03/03/2025.

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