SMT. SHAILJA PUNIA,JAGADHRI vs. THE ITO, WARD -4, YAMUNA NAGAR

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ITA 525/CHANDI/2022Status: DisposedITAT Chandigarh30 January 2025AY 2015-16Bench: SHRI RAJPAL YADAV (Vice President), SHRI KRINWANT SAHAY (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's prayer for withdrawal due to settlement under the 'Vivad Se Vishwas Scheme'. The appeal was dismissed as withdrawn, with liberty granted to revive it under Section 254(2) of the Income Tax Act if the scheme benefits could not be availed due to technicalities.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee filed an application for withdrawal of the appeal, having opted for the 'Vivad Se Vishwas Scheme'. The assessee's authorized representative appeared and sought permission to withdraw.

What were the issues?

Whether the appeal should be dismissed as withdrawn based on the assessee's application for settlement under the 'Vivad Se Vishwas Scheme'.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, ‘A’, CHANDIGARH

Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY

Hearing: 09.01.2025Pronounced: 30.01.2025

Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 29.04.2022 of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2015-16.

2.

No one appeared on behalf of the Assessee. However, an application dated 31.12.2024 has been filed on behalf of the Authorized Representative of the Assessee for withdrawal of this appeal on the ground that the Assessee has moved an 525-Chd-2022 Smt.Shailja Punia, Jagadhri

1.

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Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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

7.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced on 30.01.2025.

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