SH. RANJIT SINGH,PANCHKULA vs. PCIT, PANCHKULA

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ITA 279/CHANDI/2023Status: DisposedITAT Chandigarh17 March 2025AY 2018-19Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the applications for withdrawal and dismissed the appeals as withdrawn. It was clarified that if the assessees failed to get the full benefit due to technicalities, they could revive the appeals by filing an application under Section 254(2) of the Income Tax Act.

What were the facts?

Multiple assessees filed appeals before the Income Tax Appellate Tribunal. All assessees have filed an application for withdrawal of their appeals, stating they have availed the benefit of the 'Vivad Se Vishwas Scheme' and resolved their disputes with the Revenue.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessees availing the 'Vivad Se Vishwas Scheme' and settling the disputes.

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 RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Sudhir Sehgal, Advocate
For Respondent: Shri Rohit Sharma, CIT DR
Hearing: 13.03.2025Pronounced: 17.03.2025

Heard together (4 matters)

ITA No. 357/CHD/2021
ITA No. 393/CHD/2022
ITA No. 277/CHD/2023
ITA No. 279/CHD/2023

Read from the judgment's own cause title. This page is filed under one of them.

the order of the Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 28.09.2021, 30.08.2021, 13.03.2023 and 13.03.2023 passed for assessment year 2017-18,2015-16, 20-18-19 and 2018-19 respectively.

2.

The assessees in all these appeals have filed an application for withdrawal of these appeals on the ground that they have availed benefit of 'Vivad Se Vishwas Scheme 2024’ and has resolved the dispute with the Revenue under this Scheme. Necessary certificate in Form No.2 under Rule 5 has been issued to them which is placed on record.

3.

Considering the prayers of the assessees, these appeals are dismissed as withdrawn because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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, assessees failed 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.

4.

In the result, appeals of the assessees are dismissed as withdrawn.

Order pronounced on 17.03.2025.

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