BALDEV SINGH,MODEL TOWN, AMBALA CITY vs. INCOME TAX OFFICER, WARD-1, INCOME TAX OFFICE, AMBALA

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ITA 461/CHANDI/2024Status: DisposedITAT Chandigarh17 March 2025AY 2014-15Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the dispute was resolved under the 'Vivad Se Vishwas Scheme'. Consequently, the appeals were dismissed as withdrawn. However, liberty was granted to revive the appeals if the assessee failed to get the full benefit of the scheme due to technicalities.

What were the facts?

The assessee filed appeals against the order of the CIT(A) for AY 2014-15 and 2015-16. The assessee sought withdrawal of the appeals as they had availed the benefit of the 'Vivad Se Vishwas Scheme 2024'.

What were the issues?

Whether the appeals can be withdrawn upon availing benefit under the Vivad Se Vishwas Scheme and if the appeals can be revived later on technical grounds.

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 Dhruv Goel,CA
For Respondent: Shri Rohit Sharma, CIT DR
Hearing: 13.03.2025Pronounced: 17.03.2025

O R D E R PER BENCH The assessee is in appeal before the Tribunal against the order of the Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 21.03.2024 passed for assessment year 2014-15 and 2015-16 respectively.

2.

The assessees in both the appeals have filed an application for withdrawal of this appeal on the ground that he has availed benefit of 'Vivad Se Vishwas Scheme 2024’ & 462/CHD/2024 A.Y. 2014-15 & 2015-16 2 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Considering the prayers of the assessees, both the appeals are dismissed as withdrawn because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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, assessee 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 assessee are dismissed as withdrawn.

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