KRITIKA SINGH,LUCKNOW vs. INCOME TAX OFFICER, RANGE 4(2), LUCKNOW, LUCKNOW

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ITA 102/LKW/2021Status: DisposedITAT Lucknow19 November 2024AY 2011-2012Bench: 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 dismissed for statistical purposes, with liberty to approach the Tribunal again if the Vivad Se Vishwas application is not accepted.

What were the facts?

The assessee filed an appeal against an order for Assessment Year 2011-12. The assessee subsequently applied for withdrawal of the appeal, stating they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal due to opting for the Direct Tax 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 Respondent: Shri Sanjeev Krishna Sharma, D.R

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2011-12 Kritika Singh v. The Income Tax Officer F/301, Royal Classic Range 4(2) Next to City Mall Lucknow Andheri Link Road Andheri West, Mumbai TAN/PAN:AOCPS7479D (Appellant) (Respondent) Appellant by: None (Application for withdrawal of appeal) Respondent by: Shri Sanjeev Krishna Sharma, D.R. Date of hearing: 19 11 2024 Date of pronouncement: 19 11 2024 O R D E R

This appeal has been preferred by the assessee against the order dated 30.07.2021, passed by the ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi for Assessment Year 2011-12.

2.

At the outset, it was noticed that the assessee has submitted an application dated 11.11.2024, received by the Registry of this Office on 12.11.2024, vide which it has been submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV, 2024) and he has enclosed copy of Acknowledgement No.683790511071124 dated 07.11.2024. In Page 2 of 2 response to which, the Ld. Principal Commissioner of Income Tax, Lucknow (designated authority) has issued Form No.2 on 07.11.2024. The copy of form No.2 is 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 19/11/2024.

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