SUMANGLA DEVI,BAREILLY vs. INCOME TAX OFFICER -2(2), BAREILLY, BAREILLY

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ITA 197/LKW/2023Status: DisposedITAT Lucknow04 February 2025AY 2011-12Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)4 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's application to withdraw the appeal due to opting for the Vivad Se Viswas Scheme. The appeal was dismissed as withdrawn. The assessee was granted liberty to seek restoration if the issue remained unsettled under the scheme.

What were the facts?

The assessee filed an appeal against an appellate order for assessment year 2011-12. During the hearing, it was noted that the assessee had opted for the Vivad Se Viswas Scheme-2024 and received a certificate, requesting to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn on account of the assessee opting for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Sandeep Jain, C.A

2011-12 against impugned appellate order dated 28/04/2023 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1052438145(1) of Commissioner of Income Tax (Appeals).

(B) During the course of hearing, it was noticed that the assessee has submitted an application dated 06/01/2025 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 No. 1 on 3rd January 2025, the assessee may be permitted to withdraw the present appeal. Copy of Form No. 1 was also enclosed. Learned D.R. 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 In view of the foregoing, the appeal of the assessee is dismissed as withdrawn on account of assessee opting for VSVS.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.

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