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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2007-08. During the hearing, the assessee's counsel submitted that the assessee has moved an application under the 'Direct Tax Vivad Se Vishwas, 2024' Scheme and the department has issued Form No. 2. Hence, the appeal may be allowed to be withdrawn.
Held
The Tribunal noted that the Ld. Sr. DR could not controvert the facts and did not object to the withdrawal application. Therefore, the appeal was dismissed as withdrawn. However, liberty was granted to revive the appeal if the benefit of the scheme could not be availed due to technicalities, by filing a Misc. Application within the limitation period.
Key Issues
Whether the appeal can be withdrawn by the assessee on account of applying for the 'Vivad Se Vishwas' scheme and whether liberty can be granted to revive the appeal on technical grounds.
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: 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 : 2007-08 Dev Bhoomi Development Society बनाम The ITO Sankar Bhawan, VPO Chandi, Tehsil Parwanoo Kasauli, Dist: Solan HP "ायी लेखा सं./PAN NO: AAATD8836D अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parveen Sharma, Advocate for Shri Vishal Mohan, Sr. Advocate राज" की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 18/02/2025 उदघोषणा की तारीख/Date of Pronouncement : 20/02/2025 आदेश/Order PER PARESH M. JOSHI, J.M. :
The present appeal is directed at the instance of the Assessee against the order of ld. Commissioner of Income Tax (Appeals), Palampur, dated 17/12/2018 passed for A.Y. 2007-08.
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. 03/01/2025, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.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.