SOM DATT,SANOLI vs. INCOME TAX OFFICER, UNA

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ITA 677/CHANDI/2023Status: DisposedITAT Chandigarh21 February 2025AY 2015-16Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had applied under 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 Therefore, the appeal was dismissed as withdrawn.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 the CIT(A)/NFAC. During the hearing, the assessee's counsel informed the tribunal that an application was moved under the 'Vivad Se Vishwas' Scheme and the Income Tax Department issued Form No. 2 in response. The Sr. DR had no objection to the withdrawal of the appeal.

What were the issues?

Whether the assessee's appeal can be allowed to be withdrawn after filing an application under the 'Vivad Se Vishwas' Scheme.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

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ िनधा"रण वष" / Assessment Year : 2015-16 Som Datt बनाम The ITO VPO-Sanoli, Tehsil and Dist: Una Ward, Una (Himachal Pradesh) "ायी लेखा सं./PAN NO: ABFPD8657E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Ashwani Kumar, CA राज" की ओर से/ Revenue by : Shri Ved Parkash Kalia, Sr. DR सुनवाई की तारीख/Date of Hearing : 20/02/2025 उदघोषणा की तारीख/Date of Pronouncement : 21/02/2025 आदेश/Order PER PARESH M. JOSHI, J.M. :

The present appeal is directed at the instance of the Assessee against the order of ld. CIT(A)/ NFAC, Delhi, dated 12/09/2023 passed for A.Y. 2015-16.

2.

During the course of hearing 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. 12/02/2025, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.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 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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