SMT. TARA CHIB,KANGRA vs. INCOME TAX OFFICER, KANGRA

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ITA 52/CHANDI/2025Status: DisposedITAT Chandigarh20 February 2025AY 2011-12Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial 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 assessee requested to withdraw the appeal as they had applied for the 'Vivad Se Vishwas' scheme. The Revenue did not object to the withdrawal application.

What were the facts?

The assessee filed an appeal against the order of the CIT/NFAC for AY 2011-12. The assessee had applied for the Direct Tax 'Vivad Se Vishwas, 2024' Scheme and received Form No. 2 from the Income Tax Department.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the assessee opting for the 'Vivad Se Vishwas' Scheme.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 : 2011-12 Smt. Tara Chib W/o Sh. J.S. Chip बनाम The ITO Tehsil Nurpur Jasur Khas, Kangra Dalhousie Camp at Nurpur Himachal Pradesh-176201 "ायी लेखा सं./PAN NO: AHCPC5164C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Anjali Bansal, Advocate राज" की ओर से/ Revenue by : Shri Ved Parkash Kalia, Sr. DR सुनवाई की तारीख/Date of Hearing : 19/02/2025 उदघोषणा की तारीख/Date of Pronouncement : 20/02/2025 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/ NFAC Delhi dt. 23/08/2024 passed for A.Y. 2011-12.

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in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.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