DEV BHOOMI DEVELOPMENT SOCIETY,SOLAN vs. ADDL. CIT, , SOLAN

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ITA 1370/CHANDI/2018Status: DisposedITAT Chandigarh19 February 2025AY 2007-08Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the withdrawal of the appeal. It also noted that the assessee could revive the appeal by filing a Misc. Application if they failed to avail the scheme's benefits due to technicalities.

What were the facts?

The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals). During the hearing, the assessee submitted that they had applied under the 'Vivad Se Vishwas' scheme and requested to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw the appeal after applying for the 'Vivad Se Vishwas' scheme, and conditions for revival of the appeal.

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 : 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 : 19/02/2025 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), Shimla, H.P dated 27/08/2018 passed for A.Y. 2007-08.

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. 10/01/2025, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.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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