ABHIMANYU SINGH,LUCKNOW vs. DDIT/ADIT9INTL.TAX), LUCKNOW
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA
PER ANADEE NATH MISSHRA, A.M.
(A)
This appeal vide I.T.A. No.256/Lkw/2024 has been filed by the assessee for assessment year 2015-16 against impugned order dated
14/02/2024 (DIN & Order No.ITBA/AST/S/147/2023-24/1060928452(1) passed u/s 147 read with section 144C(13) of the I. T. Act.
(B)
During the course of hearing, it was noticed that the assessee has opted for Vivad Se Viswas Scheme-2024 “(VSVS” for short) and designated authority has issued certificate in Form No. 2 on 9th January 2025. Copy of Form No. 2 was also enclosed. Learned D.R. expressed no objection. In Appellant by Shri Rakesh Garg, Advocate
Respondent by Shri Sanjeev Krishna Shrma,
Addl. CIT (D.R.)
I.T.A. No.256/Lkw/2024
Assessment Year:2015-16
2
view of the foregoing, the appeal of the assessee is dismissed 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In the result, the appeal of the assessee is dismissed as withdrawn.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 05/02/2025) . .
(SUBHASH MALGURIA) (ANADEE NATH MISSHRA)
Judicial Member Accountant Member
Dated:05/02/2025
*Singh
Copy of the order forwarded to :
1. The Appellant
2. The Respondent.
3. Concerned CIT
4. The CIT(A)
5. D.R., I.T.A.T., Lucknow
Asstt.