HARPAL SINGH,AMBALA vs. INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA

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ITA 745/CHANDI/2024Status: DisposedITAT Chandigarh25 August 2025AY 2011-12Bench: SHRI. LALIET KUMAR (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's participation in the 'Vivad Se Vishwas, 2024' Scheme. It was further held that if the assessee is unable to avail the benefits of the scheme due to technicalities, they would be at liberty to revive the appeal by filing a Miscellaneous Application under Section 254(2) of the Act within the prescribed limitation period.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the Ld. CIT(A)/NFAC for Assessment Year 2011-12. During the hearing, the assessee requested to withdraw the appeal, stating that they had opted for "The Direct Tax ‘Vivad Se Vishwas, 2024’ Scheme" and had received Form No. 2. The Ld. DR had no objection to the withdrawal.

What were the issues?

Whether an appeal should be dismissed as withdrawn when the assessee has opted for the Vivad Se Vishwas scheme, and under what conditions such an appeal can be revived.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

Order PER LALIET KUMAR, J.M This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/ NFAC, Delhi dt. 10/06/2024 pertaining to Assessment Year 2011-12.

2.

During the course of hearing Ld. Counsel for the Assessee moved an application wherein he submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 10/07/2025, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.

3.

The Ld. DR, on the other hand, was unable to controvert the facts submitted by the Assessee and didn’t object to application seeking withdrawal of the subject appeal.

4.

In view of the above, the appeal of the assessee is dismissed as withdrawn. However, it is observed that in case Assessee fails to avail the benefit of this scheme due to any technicalities, then Assessee will be at liberty to get this appeal revived by filing a Misc. Application. This application should be filed within limitation period provided u/s 254(2) of the Act.

5.

In light of aforesaid, the appeal of the assessee is dismissed as withdrawn.

(Order pronounced in the open Court on 25/08/2025 )

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