DY. COMMISSIONER OF INCOME TAX, FAIZABAD vs. M/S. AMBUJ FOODS PVT. LTD.,, BAHRAICH

PER ANADEE NATH MISSHRA:A.M.

(A)
This appeal vide I.T.A. No.37/Lkw/2021 has been filed by Revenue pertaining to assessment year 2012-13 against impugned appellate order dated 07/09/2020 passed by learned Commissioner of Income Tax
(Appeals) [“CIT(A)” for short].

(B)
During the course of hearing, learned Counsel for the assessee submitted that the assessee has opted for Vivad Se Viswas Scheme-2024
and requested 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-2 on 10th January, 2025, the appeal filed by Revenue has become infructuous and may be dismissed. Copy of Form No. 2 was also enclosed. Learned Departmental Representative for Revenue expressed no Appellant by Shri Sunil Kumar Rajwanshi,
Addl. CIT (D.R.)
Respondent by Shri Rakesh Garg, Advocate

I.T.A. No.37/Lkw/2021
Assessment Year:2012-13
2

objection. In view of the foregoing, the appeal of Revenue is dismissed as infurctuous on account of assessee opting for VSVS.

(C)
By way of abundant caution, we clarify that Revenue 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In the result, the appeal of the assessee is dismissed as withdrawn.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 07/02/2025) . .
(KUL BHARAT) (ANADEE NATH MISSHRA)
Vice President Accountant Member

Dated:07/02/2025
*Singh

Copy of the order forwarded to :

Asstt.