SMT. ALKA AGARWAL,KANPUR vs. INCOME TAX OFFICER- 3(1), KANPUR
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.358/Lkw/2019 has been filed by the assessee pertaining to assessment year 2013-14 against impugned appellate order dated 05/04/2019 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 18/01/2025 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-2 on 17th January,
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 Appellant by Shri Swarn Singh, C.A.
Respondent by Shri Sanjeev Krishna Sharma,
Addl. CIT (D.R.)
I.T.A. No.358/Lkw/2019
Assessment Year:2013-14
2
the assessee is dismissed as withdrawn on account of assessee opting for VSVS.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 approa ch 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In the result, the appeal of the assessee is dismissed as withdrawn.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 23/01/2025) . .
(KUL BHARAT) (ANADEE NATH MISSHRA)
Vice President Accountant Member
Dated:23/01/2025
*Singh
Copy of the order forwarded to :
The Appellant 2. The Respondent 3. Concerned CIT 4. The CIT(A) 5. D.R. ITAT, Lucknow
Asstt.