ASSISTANT COMMISSIONER OF INCOME TAX, LUCKNOW vs. U P POSTAL PRIMARY COOPERATIVE BANK LTD , LUCKNOW
Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW
Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI ANADEE NATH MISSHRAAssessment Year: 2017-18
PER SUDHANSHU SRIVASTAVA, J.M.:
This appeal has been preferred by the Revenue against the order dated 30.11.2023, passed by the National Faceless
Appeal Centre (NFAC), Delhi for Assessment Year 2009-10. 2. At the outset, we find that the an application dated
27.02.2025 has been moved by the Ld. Authorized Representative for the assessee, seeking adjournment, wherein it has been mentioned that the assessee has opted for Direct Tax Vivad Se
Vishwas Scheme, 2024 (DTVSVS, 2024), however, Form No.2 is still awaited. Since the assessee has opted for DTVSVS, 2024, the appeal of the Department is liable to be dismissed.
ITA No.42/LKW/2024 Page 2 of 2
The Ld. CIT(DR) has no objection. 4. In view of the above facts, we dismiss the appeal of the Revenue and the same is consigned to the records with the liberty to the Revenue 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 Revenue is dismissed for statistical purposes.
Order pronounced in the open Court on 03/03/2025. [ANADEE NATH MISSHRA]
[SUDHANSHU SRIVASTAVA]
ACCOUNTANT MEMBER
JUDICIAL MEMBER
DATED:03/03/2025
JJ: