SANJAY SINGH,CHANDIGARH vs. INCOME TAX OFFICER, WARD-6(4), CHANDIGARH

PDF · subscribers
ITA 605/CHANDI/2024Status: DisposedITAT Chandigarh21 February 2025AY 2019-20Bench: 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 Revenue did not object to the withdrawal application. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the hearing, the assessee moved an application to withdraw the appeal, having applied under the 'Vivad Se Vishwas' Scheme.

What were the issues?

Whether the appeal can be allowed to be withdrawn based on an application under the 'Vivad Se Vishwas' Scheme.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: PHYSICAL 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 : 2019-20 Sanjay Singh बनाम The ITO 3304, Sector 40D Ward-6(4), Chandigarh Chandigarh "ायी लेखा सं./PAN NO: AYMPS0167J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None(Withdrawal Application) 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 VIKRAM SINGH YADAV, A.M. :

The present appeal is directed at the instance of the Assessee against the order of ld. CIT(A), Addl./ JCIT (A)-2, Guruggram dt. 18/03/2024 passed for A.Y. 2019-20.

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. 04/02/2025, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.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.

Recent GST High Court judgments

Search GST case law →