VIJAY PARKASH,CHANDIGARH vs. INCOME TAX OFFICER, CHANDIGARH

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ITA 564/CHANDI/2023Status: DisposedITAT Chandigarh06 February 2025AY 2016-17Bench: SHRI RAJPAL YADAV (Vice President), SHRI KRINWANT SAHAY (Accountant 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The Tribunal considered the assessee's prayer and dismissed the appeal as withdrawn due to the assessee opting for the 'Vivad Se Vishwas Scheme'. The Tribunal clarified that the appeal could be revived under certain conditions.

What were the facts?

The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals). The Authorized Representative filed an application for withdrawal of the appeal.

What were the issues?

Whether the appeal can be withdrawn due to the assessee opting for the 'Vivad Se Vishwas Scheme'?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

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

Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY

For Appellant: Shri A.K Jindal, CA
Hearing: 31.01.2025Pronounced: 06.02.2025

Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 19.08.2023 of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2016-17.

2.

At the outset, an application dated 25.01.2025 has been filed on behalf of the Authorized Representative of the Assessee for withdrawal of this appeal on the ground that the Assessee has opted for Direct Tax 'Vivad Se Vishwas Scheme

564-Chd-2032 Vijay Parkash, Chandigarh

1.

2 2024’ and sought permission of the Bench to withdraw the aforementioned appeal. Necessary certificate in Form No.2 under Rule 5 has been issued to him which is placed on record.

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Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced on 06. 02.2025.

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