SIRAJ HASAN,BAHRAICH vs. THE INCOME TAX OFFICER-I, BAHRAICH

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ITA 74/LKW/2023Status: DisposedITAT Lucknow23 December 2024AY 2015-16Bench: SHRI. SUDHANSHU SRIVASTAVA (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was consigned to record, with liberty to approach the Tribunal again if the Vivad Se Vishwas application is not accepted.

What were the facts?

The assessee had appealed against an order of the CIT(A). At the time of hearing, the assessee submitted an application to withdraw the appeal. This was because the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, LUCKNOW

Before: SHRI. SUDHANSHU SRIVASTAVA

For Appellant: Shri K. R. Rastogi, C.A
For Respondent: Shri Sunil Kumar Rajwanshi, D.R

Assessment Year: 2015-16 Siraj Hasan v. The Income Tax Officer Payagpur Range II Bahraich Bahraich TAN/PAN:AICPH0336G (Appellant) (Respondent) Appellant by: Shri K. R. Rastogi, C.A. Respondent by: Shri Sunil Kumar Rajwanshi, D.R. Date of hearing: 11 12 2024 Date of pronouncement: 23 12 2024 O R D E R

This appeal has been preferred by the assessee against the order dated 01.01.2023, passed by the ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi for Assessment Year 2015-16.

2.

At the outset, the Ld. Authorized Representative for the assessee (Ld. A.R.) invited my attention to the application dated 30.11.2024, 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 on 11.12.2024 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 21.11.2024. Copy of Form No.2 has also been placed on record. 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 record with the liberty to the assessee to approach the Tribunal again in case the assessee’s application under Direct Tax Vivad Se Vishwas Scheme 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 23/12/2024.

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