SMT. VEENA AGARWAL,KANPUR vs. ASSESSING OFFICER (SPECIAL RANGE), KANPUR

PDF
ITA 223/LKW/2022[2018-19]Status: DisposedITAT Lucknow25 February 20252 pages

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW

Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA

PER ANADEE NATH MISSHRA:A.M.

(A)
This appeal vide I.T.A. No.223/Lkw/2022 has been filed by the assessee pertaining to assessment year 2018-19 against impugned appellate order dated 13/08/2021 ( DIN & Order No.
ITBA/NFAC/S/250/2021-
22/1034842673(1) passed by learned Commissioner of Income Tax
(Appeals) [“CIT(A)” for short].

(B)
During the course of hearing, it was noticed that the assessee has submitted an application dated 24/02/2025 requesting the Bench that since the assessee has opted for Vivad Se Viswas Scheme-2024 (“VSVS” for short) and designated authority has issued certificate in Form-1 on 19th February,
2025, the assessee may be permitted to withdraw the present appeal. Copy
Appellant by Shri Ashish Jaiswal, Advocate
Respondent by Shri Sanjeev Krishna Sharma,
Addl. CIT (D.R.)

I.T.A. No.223/Lkw/2022
Assessment Year:2018-19
2

of Form No. 1 was also enclosed. Learned Departmental Representative for Revenue expressed no objection. In view of the foregoing, the appeal of the assessee is dismissed as withdrawn on account of assessee opting for VSVS.

(C)
By way of abundant caution, we clarify that assessee will be at liberty to approach Income Tax Appellate Tribunal for restoration of appeal if it is found that the issue in dispute in present appeal is not settled under aforesaid VSVS.

(D)
In the result, the appeal of the assessee is dismissed as withdrawn.

(Order pronounced in the open court on 25/02/2025 after conclusion of hearing) . .
(KUL BHARAT) (ANADEE NATH MISSHRA)
Vice President Accountant Member

Dated:25/02/2025
*Singh

Copy of the order forwarded to :

1.

The Appellant 2. The Respondent 3. Concerned CIT 4. The CIT(A) 5. D.R. ITAT, Lucknow

Asstt.

SMT. VEENA AGARWAL,KANPUR vs ASSESSING OFFICER (SPECIAL RANGE), KANPUR | BharatTax