INSTITUTE OF HOTEL MANAGEMENT,LUCKNOW V. COMMISSIONER OF INCOME TAX (E), LUCKNOW

ITA 448/LKW/2019

AI Insights

The case involved the Institute of Hotel Management, Lucknow, appealing against an order passed by the Commissioner of Income Tax (Exemptions), Lucknow, under section 263 of the Income Tax Act, 1961 for the Assessment Year 2016-17. The appeal was related to a revisionary order concerning the assessee's tax matters. During the proceedings, the assessee decided to withdraw the appeal, intending to settle the dispute under the Vivad Se Vishwas Scheme, 2024, a government initiative aimed at resolving pending tax disputes. Both parties agreed to the withdrawal, leading to the dismissal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471429 (ITAT-LUCKNOW)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUNIL KUMAR RAJWANSHI; SUNIL KUMAR RAJWANSHI
• Assessee Lawyers: DEVASHISH MEHROTRA; DEVASHISH MEHROTRA
• Section: 263

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.448/LKW/2019 Assessment Year: 2016-17 Institute of Hotel Management, Sector G, Aliganj, Lucknow v. The CIT (Exemptions) Lucknow TAN/PAN:AAAAI0682H (Appellant) (Respondent) Appellant by: Shri Devashish Mehrotra, Advocate Respondent by: Shri Sunil Kumar Rajwanshi, D.R. Date of hearing: 24 03 2025 Date of pronouncement: 24 03 2025 O R D E R PER SUDHANSHU SRIVASTAVA, J.M.: This appeal has been preferred by the assessee against order dated 12.04.2019 passed by the Commission of Income Tax (Exemptions), Lucknow, under section 263 of the Income Tax Act, 1961 for Assessment Year 2016-17. 2. During the course of hearing, the Ld. Authorized Representative for the assessee filed and application dated 25.02.2025, stating therein that the assessee is contemplating for settlement of his case for the year under consideration under Vivad Se Vishwas Scheme, 2024, therefore, he may be permitted to withdraw the appeal in ITA No.448/LKW/2019. ITA No.448/LKW/2019 Page 2 of 2 3. Learned Sr. D.R. has no objection. 4. In view of the prayer made by the Ld. A.R. and no objection by the Ld. Sr. D.R., we permit the Ld. A.R. to withdraw the present appeal. 5. In the result, appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 24/03/2025. Sd/- Sd/- [ANADEE NATH MISSHRA] [SUDHANSHU SRIVASTAVA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:24/03/2025 JJ: Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR By order Assistant Registrar IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.448/LKW/2019 Assessment Year: 2016-17 Institute of Hotel Management, Sector G, Aliganj, Lucknow v. The CIT (Exemptions) Lucknow TAN/PAN:AAAAI0682H (Appellant) (Respondent) Appellant by: Shri Devashish Mehrotra, Advocate Respondent by: Shri Sunil Kumar Rajwanshi, D.R. Date of hearing: 24 03 2025 Date of pronouncement: 24 03 2025 O R D E R PER SUDHANSHU SRIVASTAVA, J.M.: This appeal has been preferred by the assessee against order dated 12.04.2019 passed by the Commission of Income Tax (Exemptions), Lucknow, under section 263 of the Income Tax Act, 1961 for Assessment Year 2016-17. 2. During the course of hearing, the Ld. Authorized Representative for the assessee filed and application dated 25.02.2025, stating therein that the assessee is contemplating for settlement of his case for the year under consideration under Vivad Se Vishwas Scheme, 2024, therefore, he may be permitted to withdraw the appeal in ITA No.448/LKW/2019. ITA No.448/LKW/2019 Page 2 of 2 3. Learned Sr. D.R. has no objection. 4. In view of the prayer made by the Ld. A.R. and no objection by the Ld. Sr. D.R., we permit the Ld. A.R. to withdraw the present appeal. 5. In the result, appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 24/03/2025. Sd/- Sd/- [ANADEE NATH MISSHRA] [SUDHANSHU SRIVASTAVA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:24/03/2025 JJ: Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR By order Assistant Registrar "