SH. KARAM SINGH,AMBALA vs. ITO, WARD-2, AMBALA

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ITA 374/CHANDI/2024Status: DisposedITAT Chandigarh24 February 2025AY 2015-16Bench: SHRI RAJPAL YADAV (Vice President), SHRI KRINWANT SAHAY (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's prayer for withdrawal, noting that the appeal had become infructuous due to the settlement under the Vivad Se Vishwas Scheme. It was clarified that the appeal could be revived under Section 254(2) of the Income Tax Act if the Scheme benefit could not be availed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2015-16. During the proceedings, the assessee applied for withdrawal of the appeal, stating they had opted for the 'Vivad Se Vishwas Scheme 2024'.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to opting for the Vivad Se Vishwas Scheme, and the conditions for revival.

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, ‘A’, CHANDIGARH

Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY

Hearing: 06.02.2025Pronounced: 24.02.2025

Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 21.02.2024 of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2015-16.

2.

During the proceedings, none appeared on behalf of the Assessee. However, an application dated 24.01.2025 has been filed by the Assessee for withdrawal of this appeal on the 374-Chd-2024 Karan Singh, Ambala 2 ground that the Assessee has opted for Direct Tax '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Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 24 02.2025. ( RAJPAL YADAV ) Accountant Member “आर.के.”

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