VISHAL AGGARWAL,MOHALI, PUNJAB vs. ITO WARD 6(1), MOHALI, MOHALI

PDF · subscribers
ITA 466/CHANDI/2023Status: DisposedITAT Chandigarh11 February 2025AY 2010-11Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI PARESH M. JOSHI, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 466/CHD/2023 निर्धारण वर्ष / Assessment Year: 2010-11 Vishal Aggarwal, Vs. The ITO, C/o Parikshit Aggarwal, CA, H.No. 3035, Sector 27-D, Chandigarh बनाम Ward 6(1), Mohali स्थायी लेखा सं./PAN No: ADYPA1937F अपीलार्थी/ ASSESSEE प्रत्यर्थी/ REPSONDENT ( Hybrid Hearing) निर्धारिती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate राजस्व की ओर से / Revenue by : Shri Dharam Vir, Addl. CI1 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The Tribunal dismissed the appeal as withdrawn, noting that the settlement under the 'Vivad Se Vishwas Scheme' made the appeal infructuous. It also clarified that the appeal could be revived if the assessee failed to get the full benefit of the scheme.

What were the facts?

The assessee filed an appeal against the order of the CIT(Appeals). During the pendency of the appeal, the assessee opted for the 'Vivad Se Vishwas Scheme, 2024'. The Designated Authority under the scheme issued a certificate confirming the resolution of the dispute.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Vivad Se Vishwas Scheme' and settling the dispute.

Which sections of the Income-tax Act were involved?

Section 92(1),Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘B’, CHANDIGARH

Before: SHRI VIKRAM SINGH YADAV & SHRI PARESH M. JOSHI

For Appellant: Ms. Shruti Khandelwal, Advocate
Hearing: 11.02.2025Pronounced: 11.02.2025

( Hybrid Hearing ) �नधा�रती क� ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate राज�व क� ओर से/ Revenue by : Shri Dharam Vir, Addl. CIT Sr.DR सुनवाई क� तार�ख/Date of Hearing : 11.02.2025 उदघोषणा क� तार�ख/Date of Pronouncement : 11.02.2025 आदेश/Order Per Paresh M. Joshi, JM :

Appeal in this case has been filed by the assessee against the order dated 30.05.2023 of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2010-11.

466-Chd-2023 Vishal Aggarwal, Mohali 2 2. The Ld. Counsel, on behalf of the Assessee, has filed an application dated 30.01.2025 for withdrawal of this appeal on the ground that he has opted for 'Vivad Se Vishwas Scheme, 2024’ and has accordingly filed the requisite Form (1) under the Scheme and Form 2 has been issued to the Assessee by the Department on 28.1.2025. It has further been submitted that the Designated Authority under the said scheme has issued the necessary Certificate under section 92(1) the Finance (No.2) Act, 2024 confirming the resolution of dispute by determining the amount payable by the Assessee. As such a prayer has been made by the Assessee for withdrawal of the captioned appeal.

3.

Considering the prayer of the assessee, this appeal is dismissed as withdrawn because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous. However, it is made clear that in case, on account of some technicalities, assessee fails to avail the full benefit of this Scheme, then both sides will be at liberty to get the appeal revived after filing of application under Section 254(2) of the Income Tax Act. Such application be filed within due date of limitation provided under this Scheme.

More judgments on Section 92(1)

All 90 judgments and leading authorities on Section 92(1) →

Recent GST High Court judgments

Search GST case law →