Loading judgment…
Facts
The assessee filed an appeal against the order of the CIT(A)/NFAC for AY 2015-16. During the hearing, the assessee submitted an application to withdraw the appeal as they had opted for the 'Vivad Se Vishwas, 2024' scheme and received Form No. 2 from the department.
Held
The Tribunal noted that the assessee had filed an application to withdraw the appeal due to opting for the 'Vivad Se Vishwas, 2024' scheme. The Revenue did not object to this withdrawal. The appeal was dismissed as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn based on the assessee's application to avail the 'Vivad Se Vishwas, 2024' scheme.
Sections Cited
254(2)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CHANDIGARH BENCH “A”, CHANDIGARH
Before: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM
Order
PER LALIET KUMAR, JM:
The present appeal is directed at the instance of the Assessee against the order of ld. CIT(A)/NFAC, Delhi dt. 05/10/2023 passed for A.Y. 2015-16.
During the course of hearing none appeared on behalf of the Assessee. However the assessee moved an application wherein the Ld. Counsel for the Assessee submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 11/02/2025, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.
The Ld. Sr. DR, on the other hand, was unable to controvert the facts submitted by the Assessee and didn’t object to application seeking withdrawal of the subject appeal.
In view of the above, the appeal of the assessee is dismissed as withdrawn. However, it is observed that in case Assessee fails to avail the benefit of this scheme due to any technicalities, then Assessee will be at 2 liberty to get this appeal revived by filing a Misc. Application. This application should be filed within limitation period provided u/s 254(2) of the Act. 5. In light of aforesaid, the appeal of the assessee is dismissed as withdrawn.