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

ITA 256/LKW/2023

AI Insights

This case involves an appeal by Shashi Kala Agarwal against the order passed by the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre, Delhi, for the Assessment Year 2015-16. The appeal was initially set for hearing, but the assessee submitted an application indicating her participation in the Direct Tax Vivad Se Vishwas Scheme, 2024, and requested to withdraw the appeal. The Tribunal acknowledged the submission and permitted the withdrawal of the appeal, noting the issuance of Form No.2 by the Principal Commissioner of Income Tax, Gorakhpur, which is part of the scheme's process.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 32635 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 02-12-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 25-08-2023
• Laws Referred To: Direct Tax Vivad Se Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJEEV KRISHNA SHARMA; SANJEEV KRISHNA SHARMA

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.256/LKW/2023 Assessment Year: 2015-16 Shashi Kala Agarwal Prayagpur Bahraich v. The Income Tax Officer Range II 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 ITA No.256/LKW/2023 Page 2 of 2 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 ITA No.256/LKW/2023 Assessment Year: 2015-16 Shashi Kala Agarwal Prayagpur Bahraich v. The Income Tax Officer Range II 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 ITA No.256/LKW/2023 Page 2 of 2 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 "