MILITARY HOSPITAL PALAMPUR (KV) ,HOLTA PALAMPUR vs. ITO (TDS), PALAMPUR
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal condoned the 10-day delay in filing the appeals. It dismissed both appeals as withdrawn, acknowledging the assessee's participation in the Vivad Se Vishwas Scheme. The Tribunal granted liberty to the assessee to revive the appeals by filing an application under Section 254(2) of the Income Tax Act, within the prescribed limitation period, if they are unable to fully avail the benefits of the Scheme due to technicalities.
What were the facts?
The assessee filed appeals against separate orders of the CIT (Appeals) for A.Ys. 2015-16 and 2016-17. The appeals were filed with a delay of 10 days, and during the proceedings, the assessee's AR requested to withdraw them due to the assessee opting for the Direct Tax Vivad Se Vishwas Scheme 2024.
What were the issues?
Whether appeals, filed with a delay, can be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme, and if there should be an option to revive them under certain conditions.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CHANDIGARH BENCH “B” CHANDIGARH.
Before: SH. RAJPAL YADAV, HON’BLE VICE- & SH. KRINWANT SAHAY, HON’BLE
ORDER 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 and 269/Chandi/2023 2 Assessment Years: 2015-16 and 2016-17 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.
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.
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. and 269/Chandi/2023 3 Assessment Years: 2015-16 and 2016-17
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