MALKEET SINGH,PANCHKULA vs. INCOME TAX OFFICER, PANCHKULA

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ITA 930/CHANDI/2024Status: DisposedITAT Chandigarh19 May 2025AY 2015-16Bench: SHRI RAJPAL YADAV (Vice President), SHRI KRINWANT SAHAY (Accountant Member)3 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The tribunal dismissed the appeal as 'withdrawn' because the dispute was settled under the Vivad Se Vishwas Scheme, making the appeal infructuous. It was clarified that if the assessee encounters technicalities preventing full benefit from the scheme, they could revive the appeal by filing an application under Section 254(2) of the Income Tax Act within the due date.

What were the facts?

The assessee filed an appeal against an order for Assessment Year 2015-16. Subsequently, the assessee filed an application to withdraw the appeal, having opted for the 'Vivad Se Vishwas Scheme 2024'.

What were the issues?

Whether an appeal should be withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme, and the conditions for potential revival if the scheme's benefits are not fully availed.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

Order Per Bench : Appeal in this case has been filed by the assessee against the order dated 01.07.2024 of Addl./JCIT(A)-2, Delhi, for the Assessment Year 2015-16.

2.

During the proceedings, none appeared on behalf of the Assessee. However, an application dated 13.05.2025 has been filed by the Assessee for withdrawal of this appeal on the 930-Chd-2024 Malkeet Singh, Panchkula 2 ground 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 which is placed on record.

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Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 20.05.2025. ( RAJPAL YADAV ) Accountant Member 930-Chd-2024 Malkeet Singh, Panchkula 3 “आर.के.”

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