PARVINDER KAUR,KURUKSHETRA vs. INCOME TAX OFFICER, WARD-2, KURUKSHETRA

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ITA 178/CHANDI/2025Status: DisposedITAT Chandigarh03 July 2025AY 2011-12Bench: SHRI RAJPAL YADAV (Vice President), SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 178/CHD/2025 निर्धारण वर्ष / Assessment Year : 2011-12 Parvinder Kaur, Village Galedwa, The-Pehowa, Distt. Kurukshetra 136128 स्थायी लेखा सं./PAN NO: CRBPK0773N अपीलार्थी/Appellant The ITO, बनाम Ward -2, Vs. Kurukshetra प्रत्यर्थी/Respondent (Physical Hearing ) निर्धारिती की ओर से/Assessee by : None (Withdrawal Application) राजस्व की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुन1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's prayer and dismissed the appeal as withdrawn due to the settlement of dispute under the 'Vivad Se Vishwas Scheme'. It was clarified that the appeal could be revived if the assessee failed to avail the full benefit of the scheme due to technicalities.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the proceedings, the assessee applied for withdrawal of the appeal as they had opted for the 'Vivad Se Vishwas Scheme 2024'.

What were the issues?

Whether the appeal can be withdrawn due to opting for the 'Vivad Se Vishwas Scheme' and if it can be revived under certain conditions.

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, CHANDIGARH BENCH, ‘A’, CHANDIGARH

Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY

Hearing: 01.07.2025Pronounced: 03.07.2025

Order Per Krinwant Sahay, AM: Appeal in this case has been filed by the assessee against the order dated 28.06.2024 of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi.

2.

During the proceedings, none appeared on behalf of the Assessee. However, an application has been filed by the Ld. AR of the Assessee for withdrawal of this appeal on the ground 178-Chd-2054 Parvinder Kaur, Pehowa 2 that the Assessee has opted for the 'Vivad Se Vishwas Scheme 2024’ and sought permission of the Bench to withdraw the aforementioned appeal. Necessary certificate in Form No.2 under Rule 5 has been issued to him.

3.

Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous. However, it is made clear that in case, on account of some technicalities, assessee fails to avail the full benefit of this Scheme, then both sides will be at liberty 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 this Scheme.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced on 03.07.2025. ( RAJPAL YADAV ) Accountant Member “आर.के.”

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