SATISH KUMAR,YAMUNANAGAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, JURISDICTIONAL ASSESSING OFFICER, WARD-5 YAMUNANAGAR, HARYANA

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ITA 793/CHANDI/2024Status: DisposedITAT Chandigarh21 April 2025AY 2017-2018Bench: SHRI LALIET KUMAR (Judicial Member), SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 793/CHD/2024 निर्धारण वर्ष / Assessment Year: 2017-18 | Shri Satish Kumar, | V s | The Assessing Officer, # 229, Village-Manakpur-II, P.O. Udhamgarh, Yamunanagar. Ward-5, Yamuna Nagar. | स्थायी लेखा सं./PAN NO: CRFPK5885B अपीलार्थी/Appellant प्रत्यर्थी/Respondent Assessee by: None (withdrawal application ) Revenue by : Dr. Ranjeet Kaur, Sr.DR Date of Hearing : 19.03.2025 Date of Pronouncement 1 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The Tribunal considered the assessee's prayer and dismissed the appeal as withdrawn, as the settlement under the 'Vivad Se Vishwas Scheme' rendered the appeal infructuous. The Tribunal also clarified that the appeal could be revived if the benefit of the scheme was not fully availed due to technicalities, subject to a valid application within the limitation period.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for assessment year 2017-18. The assessee subsequently filed an application to withdraw the appeal as they have availed benefit under the 'Vivad Se Vishwas Scheme 2024' and resolved the dispute with the Revenue.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee availing benefit of the 'Vivad Se Vishwas Scheme' and resolving the dispute with the Revenue.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH

Before: SHRI LALIET KUMAR & SHRI KRINWANT SAHAY

For Respondent: Dr. Ranjeet Kaur, Sr.DR
Hearing: 19.03.2025Pronounced: 21.04.2025

O R D E R PER KRINWANT SAHAY, AM The assessee is in appeal before the Tribunal against the order of the Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 28.05.2024 passed for assessment year 2017-18.

2.

The assessee has filed an application for withdrawal of this appeal on the ground that he has availed benefit of A.Y.2017-18 2 'Vivad Se Vishwas Scheme 2024’ and he has resolved the dispute with the Revenue under this Scheme. 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 failed 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.

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