GHANSHYAM JAISWAL,LUCKNOW vs. INCOME TAX OFFICER-3(2), LUCKNOW (CURRENT JURISDICTION- INCOME TAX OFFICER-3(1), LUCKNOW-NEW), LUCKNOW
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘B’, LUCKNOW
Before: SHRI SUDHANSHU SRIVASTAVA & SHRI ANADEE NATH MISSHRA
PER ANADEE NATH MISSHRA:A.M.
(A)
This appeal vide I.T.A. No.110/Lkw/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated
12/02/2024
(DIN
&
Order
No.ITBA/NFAC/S/250/2023-
24/1060785954(1) of 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 12/02/2025 requesting the Bench that since the assessee has opted for Vivad Se Viswas Scheme-2024 (“VSVS” for short)
Appellant by None
Revenue by Shri Sanjeev Krishna Sharma,
Addl. CIT (D.R.)
I.T.A. No.110/Lkw/2024
Assessment Year:2017-18
2
and designated authority has issued certificate in Form-2 on 10th February,
2025, the assessee may be permitted to withdraw the present appeal. Copy of Form No. 2 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 In view of the foregoing, the appeal of the assessee is dismissed as withdrawn on account of assessee opting for VSVS.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In the result, the appeal of the assessee is dismissed as withdrawn.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 was pronounced in the open court on 13/02/2025) . .
(SUDHANSHU SRIVASTAVA) (ANADEE NATH MISSHRA)
Judicial Member Accountant Member
Dated:13/02/2025
*Singh
Copy of the order forwarded to :
1. The Appellant
2. The Respondent.
3. Concerned CIT
4. D.R., I.T.A.T.,
5. CIT(A)
By Order