ASHWANI SOOD,PATIALA vs. INCOME TAX OFFICER, WARD - NABHA, NABHA

ITA 801/CHANDI/2025Status: DisposedITAT Chandigarh16 April 2026AY 2009-104 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal was dismissed by the CIT(A) based on Form 3 issued under the Vivad Se Vishwas Scheme. However, the assessee argued that the settlement was not finalized as subsequent forms were not issued and no payment was made.

What did the Tribunal hold?

The Tribunal held that mere issuance of Form 3 under the Vivad Se Vishwas Scheme is insufficient for automatic withdrawal of an appeal if subsequent mandatory requirements are not met. The CIT(A) should have verified the finality of the settlement before dismissing the appeal.

What were the issues?

Whether an appeal can be dismissed solely on the basis of Form 3 under the Vivad Se Vishwas Scheme without a finalized settlement, and whether the CIT(A) erred in not adjudicating the grounds on merits.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 250,Section 4(2)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 801/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2009-10 Ashwani Sood बनाम The ITO C/o Tejmohan Singh, Advocate Ward, Nabha # 527, Sector 10-D, Chandigarh-160011 "ायी लेखा सं./PAN NO: AAZPK6954A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज" की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 16/04/2026 उदघोषणा की तारीख/Date of Pronouncement : 16/04/2026

आदेश/Order PER LALIET KUMAR, J.M: This appeal filed by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi dated 05.06.2025 u/s 250 of the Income Tax Act, 1961 for the assessment year 2009-10, arising out of the penalty order passed u/s 271(1)(c) of the Act.

2.

In the present appeal Assessee has raised the following grounds:

1.

The Ld. Commissioner of Income Tax(Appeals) has erred in facts and law in di

The order continues below.

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