IDS INFOTECH LTD.,CHANDIGARH, INDIA vs. ACIT, CIRCLE 5(1), CHANDIGARH, CHANDIGARH, INDIA

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ITA 478/CHANDI/2023Status: DisposedITAT Chandigarh22 January 2025AY 2009-10Bench: SHRI RAJPAL YADAV (Vice President), SHRI KRINWANT SAHAY (Accountant Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the appeal as withdrawn, deeming it infructuous due to the settlement under the Vivad Se Vishwas Scheme. It was clarified that if the assessee faces technicalities preventing them from fully benefiting from the scheme, either party could apply under Section 254(2) of the Income Tax Act to revive the appeal within the scheme's limitation period.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for Assessment Year 2009-10. Subsequently, the assessee applied to withdraw the appeal, stating they had availed the 'Vivad Se Vishwas Scheme 2024' and settled the dispute with the Revenue, for which a necessary certificate was issued.

What were the issues?

Whether an appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme, and the conditions under which such an appeal may be revived by applying under Section 254(2) of the Income Tax Act.

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: 20.01.2025Pronounced: 22.01.2025

Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 30.05.2023 of ld. CIT(A)-27, New Delhi [hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2009-10.

2.

No one appeared on behalf of the Assessee. However, an application has been filed on behalf of the Authorized Representative of the Assessee for withdrawal of this appeal

478-Chd-2023 IDF Infotech Limited, Chandigarh

1.

2 on the ground that he has availed benefit of 'Vivad Se Vishwas Scheme 2024’ and he has resolved the dispute with the Revenue under this Scheme. 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Considering the prayer of the assessee, this appeal is dismissed as withdrawn because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 failed 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 22 .01.2025.

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