MR. SATYA DEV SINGH,BAHRAICH vs. ITO RANGE-2, BAHRAICH

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ITA 257/LKW/2024Status: DisposedITAT Lucknow23 January 2025AY 2014-15Bench: SHRI. SUDHANSHU SRIVASTAVA (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal, consigning it to the records and dismissing it for statistical purposes. The Tribunal also granted the assessee liberty to approach it again should their application under the Direct Tax Vivad Se Vishwas Scheme, 2024, not be finally accepted by the Department.

What were the facts?

The assessee filed an appeal for Assessment Year 2014-15. During the hearing, the assessee's representative informed the Tribunal that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV, 2024), filed Form No.1, received Form No.2 from the designated authority, and deposited the tax due. Based on these developments, the assessee requested permission to withdraw the appeal.

What were the issues?

Whether the assessee's appeal could be withdrawn by the Tribunal given the assessee's participation in and compliance with the Direct Tax Vivad Se Vishwas Scheme, 2024, and under what conditions.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, LUCKNOW

Before: SHRI. SUDHANSHU SRIVASTAVA

For Appellant: Shri Shubham Rastogi, C.A
For Respondent: Shri Sanjeev Krishna Sharma, D.R

Assessment Year: 2014-15 Mr. Satya Deo Singh v. The Income Tax Officer Proprietor – M/s Maa Bhagwati Range II Filling Station Bahraich 171, Near Pani Tanki, Civil Lines, Bahraich TAN/PAN:BCKPS1925B (Appellant) (Respondent) Appellant by: Shri Shubham Rastogi, C.A. Respondent by: Shri Sanjeev Krishna Sharma, D.R. Date of hearing: 15 01 2025 Date of pronouncement: 23 01 2025 O R D E R

This appeal has been preferred by the assessee against the order dated 02.01.2024, passed by the Ld. Addl/JCIT(A)-1, Delhi for Assessment Year 2014-15.

2.

At the outset, the Ld. Authorized Representative for the assessee (Ld. A.R.) invited my attention to the application dated 10.12.2024, vide which it has been submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV, 2024) and copy of Form No.1 filed before the Income Tax Department, vide acknowledgement No.724914890251124 dated 25.11.2024 has also been enclosed. It has been stated that in response to Form No.1, the Ld. Principal Commissioner of Income Tax, Gorakhpur (designated authority) has issued Form No.2 on 05.12.2024. It has been further submitted that the assessee has also deposited the tax due in Form III on 09.12.2024 and a copy of the Challan has also been enclosed. The prayer of the assessee was that in view of the above, he may be permitted to withdraw the appeal.

3.

In view of the prayer made by the assessee, I permit the assessee to withdraw the appeal and the same is consigned to the records with the liberty to the assessee to approach the Tribunal again in case the assessee’s application under Direct Tax Vivad Se Vishwas Scheme, 2024 is not finally accepted by the Department.

4.

In the result, the appeal of the assessee is dismissed for statistical purposes.

Order pronounced in the open Court on 23/01/2025.

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