LITTLE SCHOLARS ACADEMY,AMROHA vs. ACIT, CENTRAL, MORADABAD

This appeal has been filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)-3, Lucknow dated 02.06.2023 for the Assessment Year 2016-17. 2. The assessee has filed an application dated 02.01.2025 for withdrawal of present appeal as the assessee has settled the issue under Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS’). The assessee alongwith aforesaid application has filed copy of Form No.2 received from the Department. In 2 view of the aforesaid application, appeal of the assessee is dismissed as withdrawn. 3. Liberty is granted to the assessee to revive appeal in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee seeks to restore the appeal in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Revenue. M/s. Nannusamy by Hon’ble Madras High Court.] 4. In the result, appeal of the assessee is dismissed in the terms aforesaid. Order pronounced in the open court on this 28th day of January, 2025 after the conclusion of hearing. (SATBEER SINGH GODARA) ACCOUNTANT MEMBER