OM PRAKASH SINGH,LUCKNOW V. THE INCOME TAX OFFICER -1(4) , LUCKNOW, LUCKNOW

ITA 777/LKW/2024

AI Insights

The case involves Om Prakash Singh, a retired Indian Army officer engaged in providing security services, who appealed against the order of the Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi. The dispute centered on the disallowance of a claim for employees' contributions towards ESI and EPF amounting to Rs. 5,70,460, which was initially disallowed by the Assessing Officer and upheld by the CIT(A). Singh had filed his income tax return for the assessment year 2021-22, declaring an income of Rs. 12,19,150, and had made the contributions within the due date. After the CIT(A) upheld the disallowance, Singh approached the ITAT Lucknow Bench but later opted to withdraw the appeal following the acceptance of his application under the DTVSVS, 2024.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782333 (ITAT-LUCKNOW)
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2021-2022
• Appeal Filed On: 20-12-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R.R.N. SHUKLA
• Assessee Lawyers: SWARAN SINGH
• Keywords: Condonation of delay; Rectification of order
• Section: 154

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT ITA No.777/LKW/2024 (Assessment Year: 2021-22) Om Prakash Singh J-166 Opp City School Raibareily Road, South City Lucknow-226001. v. The Income Tax Officer- 1(4), Lucknow Pratyaksh Kar Bhawan, Lucknow-226001. PAN:AIDPS7478M (Appellant) (Respondent) Appellant by: Shri Swaran Singh, C.A. Respondent by: Shri R. R. N. Shukla, Addl. CIT(DR) Date of hearing: 27 10 2025 Date of pronouncement: 27 10 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 19.08.2024 pertaining to the assessment year 2021-22. 2. The present appeal is barred by 63 days. The assessee has filed application seeking condonation of delay in filing of this appeal. The application for condonation of delay is supported by an affidavit of the assessee. The Ld. Sr. Departmental Representative for Revenue did not express any objection to the delay being condoned. Therefore, I condone the delay in filing of this appeal and the appeal is admitted for hearing on merits. 3. At the outset, the Ld. Counsel for the assessee submitted that the dispute has been settled under the Direct Tax Vivad se Printed from counselvise.com ITA No.777/LKW/2024 Page 2 of 3 Vishwas Scheme, 2024 and prayed for withdrawal of the appeal. And a letter dated 25.10.2025 along with Form no. 4 is placed on record. The relevant contents of the letter dated 25.10.2025 is reproduced as under: - “1) The appellant is an individual & retired Indian Army Officer and engaged in the business of providing security Services. 2) A return of income declaring total income at Rs.12,19,150/- was e-filed on 31.12.2021 for the Assessment Year 2021-22. The appellant received an Rectification Order u/s 154 of the Income Tax Act, 1961 dated 11.02.2023, in which the claim of Employees Contribution towards ESI and EPF of Rs. 5,70,460/- under section 36(1)(va) of the Income tax Act, 1961 has been wrongly disallowed. The appellant had deposited Employees contribution towards State Insurance and provident Fund of Rs. 5,70,460/- before the due date of filing of return of income under section 139(1) of the Income Tax Act, 1961. The Ld. A.O. (Dy. DIT CPC, Bangalore) in rectification order passed under section 154 of the Income Tax Act, 1961. 3) Being aggrieved, the appellant filed an appeal before the Commissioner of Income Tax (Appeals) against the Rectification Order Passed under section 154 of the Income Tax Act, 1961 on 14.02.2023 for the Assessment Year 2021-22. 4) The Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre, Delhi passed the order under section 250 of the Income Tax Act, 1961 dated 19.08.2024 in appeal No. NFAC/2020-21/10209323 dismissed the appeal of the appellant and confirmed the adjustment of Rs. 5,70,460/-. 5) The appellant filed an Appeal on 16.01.2025 with before the Hon’ble Income Tax Appellate Tribunal Lucknow Bench against the Appellate Order passed by the Ld. C.L.T.(A), NFAC. 6) The Appellant filed an Application under Vivad se Vishwas Scheme on 28.12.2024 and the same has been accepted by the Department and Form-4 has also been issued which is enclosed. PRAYER In view of the aforesaid facts and circumstances of the case, it is humbly prayed that the appeal filed by the appellant before the Hon’ble ITAT Lucknow Bench (supra) may kindly be withdrawn.” 4. The Learned Departmental Representative has no objection for withdrawal of the appeal. 5. In view of the facts discussed above, this appeal has become infructuous on account of aforesaid DTVSVS, and this appeal is treated as withdrawn on account of the aforesaid DTVSVS. Printed from counselvise.com ITA No.777/LKW/2024 Page 3 of 3 Accordingly, this appeal having become infructuous, is treated as withdrawn and is hereby dismissed. 6. It is hereby clarified, by way of abundant caution, that if for some reasons the dispute under this appeal before me is not settled under the aforesaid VSVS, then the assessee will be at liberty to approach Income Tax Appellate Tribunal (ITAT) for restoration of this appeal in accordance with law. 7. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 27/10/2025. Sd/- Sd/- [KUL BHARAT] VICE PRESIDENT DATED: 27/10/2025 Vijay Pal Singh, (Sr. PS) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR 5. Guard file By order //True Copy// Printed from counselvise.com "