MAHESH KUMAR GOEL,LUDHIANA vs. ACIT, LUDHIANA

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ITA 529/CHANDI/2013Status: DisposedITAT Chandigarh25 June 2025AY 2009-10Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had filed applications under the 'Direct Tax Vivad Se Vishwas, 2024' Scheme and sought withdrawal of the appeals. The Revenue did not object to this. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed separate applications under the 'Direct Tax Vivad Se Vishwas, 2024' Scheme for the appeals. The Income Tax Department issued Form No. 2 for each appeal, and the assessee sought permission to withdraw the appeals.

What were the issues?

Whether the assessee can withdraw appeals after filing applications under the Direct Tax Vivad Se Vishwas Scheme. Whether the appeals can be revived if the benefit of the scheme is not availed.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

Heard together (4 matters)

ITA No. 529/Chd/ 2013
ITA No. 181/Chd/ 2015
ITA No. 1374/Chd/ 2018
ITA No. 1373/Chd/ 2018

Read from the judgment's own cause title. This page is filed under one of them.

आदेश/Order PER LALIET KUMAR, J.M: All the above appeals file by the Assessee against the separate orders of the Ld. CIT(A).

2.

During the course of the hearing, the Ld. Counsel for the assessee submitted that the assessee has filed separate applications under the “Direct Tax Vivad Se Vishwas, 2024” Scheme in respect of all the aforementioned appeals. In response, the Income Tax Department has issued Form No. 2 in each of the appeals, copies of which have been placed on record. Accordingly, the assessee seeks permission to withdraw the said appeals.

3.

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

4.

In view of the above, the appeals of the assessee are dismissed as withdrawn.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 these appeals revived by filing Misc. Application. These applications should be filed within limitation period provided u/s 254(2) of the Act.

5.

In light of aforesaid, the appeals of the assessee are dismissed as withdrawn.

(Order pronounced in the open Court on 25/06/2025 )

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