SH. AVINASH GUPTA,CHANDIGARH vs. PR.CIT-1, CHANDIGARH

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ITA 64/CHANDI/2021Status: DisposedITAT Chandigarh25 August 2025AY 2016-17Bench: the Tribunal against the order of ld. Commissioner of Income Tax (Appeals) [in short 'the CIT(A)'] dated 12.03.2021 passed for assessment year 2016-17.2 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, acknowledging that the dispute with the Revenue had been resolved under the Vivad Se Vishwas Scheme. It was also clarified that if the assessee encounters technical issues preventing the availment of the scheme's benefits, they are entitled to apply for the appeal to be revived under Section 254(2) of the Income Tax Act within the prescribed limitation period.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for Assessment Year 2016-17. The ld. counsel for the assessee subsequently filed an application to withdraw the appeal, stating that the dispute had been resolved under the 'Direct Tax Vivad Se Vishwas Scheme 2024' and the necessary taxes had been paid.

What were the issues?

Whether an appeal can be withdrawn upon resolution of the dispute under the 'Direct Tax Vivad Se Vishwas Scheme 2024', and the conditions for its revival if the scheme's benefits are not availed due to technical issues.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH

Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL

For Respondent: Shri Manav Bansal, CIT DR

Hearing: 21.08.2025Pronounced: 25.08.2025

PHYSICAL HEARING O R D E R PER RAJ PAL YADAV, VP

The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT(A)’] dated 12.03.2021 passed for assessment year 2016-17.

The ld. counsel for the assessee has filed an application for withdrawal of this appeal on the ground that the assessee A.Y. 2016-17 2 has resolved the dispute with the Department under 'Direct Tax Vivad Se Vishwas Scheme 2024’. According to him, the assessee has paid the necessary taxes, therefore, this appeal is dismissed as withdrawn because dispute with the Revenue has already been resolved by the assessee under 'Direct Tax Vivad Se Vishwas Scheme 2024’. In case, assessee fails to avail the benefit of the scheme on account of some technical issues, then assessee will be entitled to get the appeal revived after filing of application under Section 254(2) of the Income Tax Act. Such application be filed within due date of limitation provided under 254(2) of the Act.

In the result, the appeal is dismissed. Order pronounced on 25.08.2025.

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