BALWINDER SINGH,KHARAR vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), CHANDIGARH

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ITA 113/CHANDI/2024Status: DisposedITAT Chandigarh10 March 2025AY 2017-18Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn. It clarified that the appeal could be revived under Section 254(2) of the Income Tax Act if the assessee failed to avail the full benefit of the 'Vivad Se Vishwas Scheme' due to technicalities.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2017-18. The assessee subsequently filed an application for withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee availing the benefit of the 'Vivad Se Vishwas Scheme'.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, DIVISION BENCH, ‘A’ CHANDIGARH

Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Ms. Shruti Khandelwal, Advocate for Shri Parikshit Aggarwal, CA
For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr.DR
Hearing: 06.03.2025Pronounced: 10.03.2025

O R D E R PER RAJ PAL YADAV, VP The assessee is in appeal before the Tribunal against the order of the ld.Commissioner of Income Tax (Appeals)

1.

NFAC, Delhi [in short ‘the CIT (A)’] dated 14.12.2023 passed for assessment year 2017-18. 2. The assessee has filed an application for withdrawal of this appeal on the ground that he has availed benefit of A.Y.2017-18 2 'Vivad Se Vishwas Scheme 2024’ 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Considering the prayer of the assessee, this appeal is dismissed as withdrawn because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 appeal 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, appeal of the assessee is dismissed as withdrawn.

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