What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal. The appeal was dismissed as withdrawn, with liberty to seek revival if the settlement fails.

The assessee sought withdrawal of the appeal. The ground for withdrawal was that the dispute had been settled under the Direct Tax Vivad Se Vishwas Scheme, 2024, and relevant form had been issued.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to settlement under Vivad Se Vishwas Scheme.

Ram Kumar Sharma, Nangal, Rupnagar vs ITO | ITAT Chandigarh 2025

Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH

Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

(िनधा�रणवष� / Assessment Year: 2012-13) Shri Ram Kumar Sharma ITO- Ward 1(1) C/o Sh. Tej Mohan Singh Nangal. बनाम/ Vs. #527, Sector 10-D Chandigarh. 160011. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AZEPS-9867-L (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Tejmohan Singh (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 26-03-2025 घोषणाकीतारीख /Date of Pronouncement : 01-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The Ld. AR, at the outset, sought withdrawal of the captioned appeal on the ground that the assessee has settled the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 and Form No.2 has already been issued to the assessee which has been placed on record. The same was not objected to by Ld. Sr. DR.

Accepting the prayer of Ld. AR, the appeal of the assessee is dismissed as withdrawn subject to liberty to the assessee to seek revival of the appeal in case the aforesaid resolution fails, for whatever reasons.

The appeal of the assessee stand dismissed as withdrawn. Orders pronounced on 01-04-2025.

RAM KUMAR SHARMA,NANGAL, RUPNAGAR vs. INCOME TAX OFFICER, WARD-1(1), NANGAL, NANGAL

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