MILITARY HOSPITAL PALAMPUR (KV) ,HOLTA PALAMPUR vs. ITO TDS, PALAMPUR

Per: KRINWANT SAHAY, AM:
The instant appeals of the assessee are directed against the order of the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, [in brevity the ‘CIT (A)’], order passed u/s 250 of the Income Tax Act
1961, for A.Ys. 2015-16 and 2016-17, dated 20.02.2023 separately.
2. It is pointed out by the registry that both the appeals filed by the assessee are belated by 10 days. However, from the record we find

I.T.A. Nos.268 and 269/Chandi/2023
Assessment Years: 2015-16 and 2016-17
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that the appeals of the assessee can be disposed off as the assessee has opted under “Vivad Se Vishwas Scheme 2024”, therefore, we condone the delay in both the appeals.
2. During the proceedings, the ld. AR appeared on the behalf of the Assessee and submitted a common application dated 24.04.2025 with the request for withdrawal of these appeals on the ground that the Assessee has opted to take benefit under the Direct Tax 'Vivad Se
Vishwas Scheme 2024’ and sought permission of the Bench to withdraw the aforementioned appeals. Necessary certificates in Form
No.2 under Rule 5 have been issued to him which are placed on record.
3. Considering the prayer of the assessee, both the appeals are dismissed as ‘withdrawn’ in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 appeals 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.

I.T.A. Nos.268 and 269/Chandi/2023
Assessment Years: 2015-16 and 2016-17
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(Krinwant Sahay)
Vice-President

Accountant Member
AKV

Copy of the order forwarded to:

(1)The Appellant
(2) The Respondent
(3) The CIT
(4) The CIT (Appeals)
(5) The DR, I.T.A.T.By Order