What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as she had opted for the Vivad Se Vishwas Scheme. The appeal was dismissed for statistical purposes.

The assessee had filed an appeal before the ITAT. Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and filed an application to withdraw the appeal.

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The primary issue was whether the appeal should be withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.

Shashi Kala Agarwal, Bahraich vs ITO | ITAT Lucknow 2024

Income Tax Appellate Tribunal, SMC BENCH, LUCKNOW

Before: SHRI. SUDHANSHU SRIVASTAVA

For Respondent: Shri Sanjeev Krishna Sharma, D.R

Assessment Year: 2015-16 Shashi Kala Agarwal v. The Income Tax Officer Prayagpur Range II Bahraich Bahraich TAN/PAN:AAUPA8497K (Appellant) (Respondent) Appellant by: None Respondent by: Shri Sanjeev Krishna Sharma, D.R. Date of hearing: 02 12 2024 Date of pronouncement: 03 12 2024 O R D E R

This appeal has been preferred by the assessee against the order dated 30.06.2023, passed by the ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi for Assessment Year 2015-16.

2. At the outset, it was noticed that the assessee has submitted an 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 she has enclosed copy of Form No.1 filed before the Income Tax Department on 20.11.2024. In response to which, the Ld. Principal Commissioner of Income Tax, Gorakhpur (designated authority) has issued Form No.2 on 21.11.2024. The copy of form No.2 is placed on record. The prayer of the assessee was that in view of the above, she 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 03/12/2024.

Sd/- [SUDHANSHU SRIVASTAVA] JUDICIAL MEMBER DATED:03/12/2024 JJ: Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR By order

Assistant Registrar

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2015-16 Shashi Kala Agarwal v. The Income Tax Officer Prayagpur Range II Bahraich Bahraich TAN/PAN:AAUPA8497K (Appellant) (Respondent) Appellant by: None Respondent by: Shri Sanjeev Krishna Sharma, D.R. Date of hearing: 02 12 2024 Date of pronouncement: 03 12 2024 O R D E R

At the outset, it was noticed that the assessee has submitted an 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 she has enclosed copy of Form No.1 filed before the Income Tax Department on 20.11.2024. In response to which, the Ld. Principal Commissioner of Income Tax, Gorakhpur (designated authority) has issued Form No.2 on 21.11.2024. The copy of form No.2 is placed on record. The prayer of the assessee was that in view of the above, she may be permitted to withdraw the appeal.

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.

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

Order pronounced in the open Court on 03/12/2024.

SHASHI KALA AGARWAL,BAHRAICH vs. ITO, RANGE-2,, BAHRAICH

What did the Tribunal hold?

What were the facts?

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