DAVINDER SINGH,KINGSBURG, CA vs. CIRCLE-1, INTL TAXATION, CHANDIGARH

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ITA 50/CHANDI/2024Status: DisposedITAT Chandigarh30 June 2025AY 2015-16Bench: SHRI LALIET KUMAR (Judicial Member), SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 50/CHD/2024 निर्धारण वर्ष / Assessment Year : 2015-16 Davinder Singh, 1200 Union ST, APT D Kingsburg CA (USA)-93631 C/o J.S. Bhasin, Advocate, Sohal Complex, Ground Floor, Sehdev Market, Jalandhar 144001 स्थायी लेखा सं./ PAN NO: DZCPS4377E अपीलार्थी/Appellant बनाम Vs. The DCIT, International Taxation Cirlce-1, Chandigarh प्रत्यर्थी/Respondent ( HYBRID MODE ) निर्धारिती की ओर से/Assessee by : S1 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the appeal as withdrawn. It was clarified that if the assessee fails to avail the full benefit of the scheme due to technicalities, the appeal can be revived by filing an application under Section 254(2) of the Income Tax Act.

What were the facts?

The assessee filed an appeal against the order of the Dispute Resolution Panel. The assessee subsequently filed a declaration under the 'Vivad Se Vishwas Scheme 2024' and sought to withdraw the appeal. A certificate in Form No. 2 was issued, but Form No. 4 was awaited.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under 'Vivad Se Vishwas Scheme' and whether the appeal can be revived if the scheme benefit is not availed due to technicalities.

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 LALIET KUMAR & SHRI KRINWANT SAHAY

Hearing: 08.04.2025Pronounced: 30.06.2025

BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ �नधा�रण वष� / Assessment Year : 2015-16 Davinder Singh, The DCIT, बनाम 1200 Union ST, APT D International Kingsburg CA (USA)-93631 Taxation Vs. Cirlce-1, C/o J .S. Bhasin, Advocate, Chandigarh Sohal Complex, Ground Floor, Sehdev Market, Jalandhar 144001 �थायी लेखा सं./ PAN NO: DZCPS4377E अपीलाथ�/Appellant ��यथ�/Respondent ( HYBRID MODE ) �नधा�रती क� ओर से/Assessee by : Sh. J.S Bhasin, Advocate (Virtual) राज�व क� ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई क� तार�ख/Date of Hearing : 08.04.2025 उदघोषणा क� तार�ख/Date of Pronouncement : 30.06.2025 आदेश/Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 07.11.2023 of Dispute Resolution Panel-1, New Delhi for the Assessment Year 2015-16.

2.

The Ld. Counsel, on behalf of the Assessee, has filed an application dated 8.4.2025 for withdrawal of this 50-Chd-2024 Davinder Singh 2 appeal on the ground that the Assessee has filed his declaration under the 'Vivad Se Vishwas Scheme 2024’ on 3.12.2024 and sought permission of the Bench to withdraw the aforementioned appeal. As per the Assessee, necessary certificate in Form No.2 has been issued but the final Form No. 4 is awaited from the designated Authority.

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 30. 06.2025.

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