PRABHA PAL,BAREILLY vs. INCOME TAX OFFICER WARD (2)1, BAREILLY, BAREILLY

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ITA 731/LKW/2024Status: DisposedITAT Lucknow23 January 2025AY 2014-2015Bench: SHRI. SUDHANSHU SRIVASTAVA (Judicial Member)4 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, permitted the assessee to withdraw the appeal, and dismissed the appeal for statistical purposes, granting liberty to re-approach if the VSVS scheme is not accepted.

What were the facts?

The assessee preferred an appeal against an order for AY 2014-15. The assessee applied for withdrawal of the appeal, citing opting for the Direct Tax Vivad Se Vishwas Scheme, 2024. The Revenue did not object to the withdrawal.

What were the issues?

Whether the assessee can withdraw the appeal to pursue the Vivad Se Vishwas Scheme, and if so, what is the consequence for the pending appeal.

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 Respondent: Shri Sanjeev Krishna Sharma, D.R

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2014-15 Prabha Pal v. Income Tax Officer D-29, Indra Nagar Ward (2)1 Bareilly Bareilly TAN/PAN:BDAPP6457N (Appellant) (Respondent) Appellant by: None Respondent by: Shri Sanjeev Krishna Sharma, D.R. Date of hearing: 22 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 21.08.2024, passed by the Ld. Addl/JCIT(A)-9, Mumbai for Assessment Year 2014-15.

2.

None was present for the assessee when the appeal was called out for hearing. However, an application for withdrawal of appeal was placed before me.

3.

During the course of hearing, it was brought to my notice that there is a delay of 49 days in filing the appeal before the Tribunal. Since the delay in filing the appeal was very nominal, the ld. D.R. had no objection to the delay being condoned. In view of the no objection by the ld. D.R., I condone the delay in filing of the appeal and admit the appeal for hearing.

4.

At the outset, my attention was invited to the application dated 18.01.2025, 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.2 dated 10.01.2025 issued by the Ld. Principal Commissioner of Income Tax, Bareilly (designated authority) has been enclosed. The prayer of the assessee was that in view of the above, she may be permitted to withdraw the appeal.

5.

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.

6.

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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