What did the Tribunal hold?

The Tribunal noted that the assessee had resolved the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024, paid the necessary taxes, and Form No. 2 was issued. Therefore, the appeals were dismissed.

The Revenue filed two appeals against the CIT(A)'s orders for AY 2014-15 and 2015-16. The assessee's counsel stated that the dispute was resolved under the Direct Tax Vivad Se Vishwas Scheme, 2024, and taxes were paid.

What were the issues?

Whether the appeals can be dismissed as settled under the Direct Tax Vivad Se Vishwas Scheme, 2024, with taxes already paid.

ITO vs Ritu Jain, Ludhiana | ITAT Chandigarh 2025

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

Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Vibhore Garg, CA

For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Hearing: 07.04.2025Pronounced: 08.04.2025

PHYSICAL HEARING O R D E R PER RAJ PAL YADAV, VP The present two appeals are directed at the instance of Revenue against the separate order of the Commissioner of Income Tax (Appeals) [in short ‘the CIT(A)’]dated 10.09.2023 passed for assessment year 2014-15 and 2015-16.

The ld. Counsel for the assessee, at the very outset submitted that assessee has resolved the dispute with the & 673/CHD/2023 A.Y. 2014-15 & 2015-16 2 Revenue under 'Direct Tax Vivad Se Vishwas Scheme 2024’ and Form No. 2 has also been issued. The assessee has already paid the taxes, therefore, these appeals be treated as dismissed.

The ld. DR, on the other hand submitted that she was unable to controvert the contention of the ld. Counsel for the assessee for want of complete record possessed by her.

4. On due consideration of the facts and circumstances, we are of the view that assessee has resolved the dispute under 'Direct Tax Vivad Se Vishwas Scheme, 2024’ and paid necessary taxes. Form No.2 has already been issued. The assessee has placed on record copy of the challans vide which taxes have been paid. Considering the above details, we find that there is no reason to keep these appeals pending. Accordingly, they are being dismissed. 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 & 673/CHD/2023 A.Y. 2014-15 & 2015-16 3 Act. Such application be filed within due date of limitation provided under 254(2) of the Act.

In the result, both appeals are dismissed.

INCOME TAX OFFICER, WARD-7(1), LUDHIANA, AAYAKAR BHAWAN vs. RITU JAIN, LUDHIANA

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