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Facts
The assessee filed an appeal against the order of the CIT(A)/NFAC. During the hearing, the assessee's counsel informed that an application under the 'Vivad Se Vishwas, 2024' Scheme was filed, and the department issued a form in response. The assessee sought to withdraw the appeal.
Held
The Tribunal noted that no one appeared for the assessee, but a withdrawal application was moved citing the 'Vivad Se Vishwas' scheme. The Sr. DR did not object. The Tribunal dismissed the appeal as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn based on an application citing the 'Vivad Se Vishwas' scheme, even in the absence of the assessee's representative.
Sections Cited
254(2)
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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 : 2012-13 Isham Sigh बनाम The ITO H.No. 2216, Shanti Nagar, Ward-1, Kurukshetra Kurukshetra, Haryana-136118 "ायी लेखा सं./PAN NO: ERLPS9552M अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None(Withdrawal Application) राज" की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, 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)/NFAC Delhi dt. 19/06/2024 passed for A.Y. 2012-13.
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. 07/02/2025, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.
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.
In view of the above, the appeal of the assessee is dismissed as withdrawn.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.
In light of aforesaid, the appeal of the assessee is dismissed as withdrawn.