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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.
Held
The tribunal dismissed the appeal as withdrawn.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.
Key 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Whether the appeal can be withdrawn by the assessee due to settlement under 'Vivad Se Vishwas Scheme' and whether the appeal can be revived if the scheme benefit is not availed due to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.
Sections Cited
254(2)
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Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘A’, CHANDIGARH
Before: SHRI LALIET KUMAR & SHRI KRINWANT SAHAY
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.
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.
Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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.
In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced on 30. 06.2025.