GURMAIL SINGH,CHANDIGARH vs. INCOME TAX OFFICER, CHANDIGARH

PDF · subscribers
ITA 525/CHANDI/2024Status: DisposedITAT Chandigarh25 February 2025AY 2011-12Bench: SHRI RAJPAL YADAV (Vice President), SHRI KRINWANT SAHAY (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the appeal had become infructuous due to the settlement under the 'Vivad Se Vishwas Scheme'. It was held that the appeal is dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the proceedings, the assessee filed an application to withdraw the appeal, having opted for the 'Vivad Se Vishwas Scheme 2024'.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme, and whether the appeal becomes infructuous.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

Order Per Bench : Appeal in this case has been filed by the assessee against the order dated 20.03.2024 of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2011-12.

2.

During the proceedings, an application dated 11.02.2025 (wrongly written as 11.02.2024) has been filed by the Counsel of the Assessee for withdrawal of this appeal on the ground that the Assessee has filed an application in Form 1 under the 525-Chd-2024 Gurmail Singh, Chandigarh

1.

2 'Vivad Se Vishwas Scheme 2024’ and sought permission of the Bench to withdraw the aforementioned appeal. 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Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 fails 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In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced on 25.02.2025.

Recent GST High Court judgments

Search GST case law →