LALA GUARI MAL BUTAIL TRUST,PALAMPUR vs. ITO (E) , SOLAN

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ITA 227/CHANDI/2024Status: DisposedITAT Chandigarh12 March 2025AY 2014-15Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 227/Chd/2024 निर्धारण वर्ष / Assessment Year: 2014-15 Lala Guari Mal Butail Trust बनाम The ITO (Exemptions) C/o Bundla Tea Estate, PO Bundla, Solan Palampur, Himachal Pradesh- 176061 स्थायी लेखा सं. / PAN NO: AAATL3208R अपीलार्थी/Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : None(Withdrawal Application) राजस्व की ओर से / Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की 1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had applied for the 'Vivad Se Vishwas' scheme and the Revenue did not object to the withdrawal. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of CIT(A) for AY 2014-15. During the hearing, the assessee moved an application to withdraw the appeal as they had opted for the 'Vivad Se Vishwas' scheme.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the assessee opting for the 'Vivad Se Vishwas' scheme.

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, CHANDIGARH BENCH “B”, CHANDIGARH

Before: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM

Hearing: 10/03/2025Pronounced: 12/03/2025

Order

PER LALIET KUMAR, JM:

1.

The present appeal is directed at the instance of the Assessee against the order of ld. CIT, Appeal ADDL/JCIT (A)-1, Visakhapatnam dt. 22/01/2024 passed for A.Y. 2014-15.

2.

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. 24/02/2025, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.

3.

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.

4.

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 2 benefit of this scheme due to any technicalities, then Assessee will be at 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.

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