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Facts
The Assessee filed an appeal against the order of the CIT(A). During the hearing, the Assessee's counsel submitted that the Assessee had applied under the Vivad se Vishwas scheme and requested the appeal be allowed to be withdrawn.
Held
The Tribunal noted that the Ld. DR did not object to the withdrawal application. Consequently, the appeal was dismissed as withdrawn. The Assessee was granted liberty to revive the appeal under specific conditions.
Key Issues
Whether the appeal can be dismissed as withdrawn based on an application filed under the Vivad se Vishwas scheme.
Sections Cited
254(2)
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आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “एस.एम.सी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी िव"म िसंह यादव, लेखा सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ िनधा"रण वष" / Assessment Year : 2010-11 Harsimran Kaur Aulakh बनाम The ITO House No. 214, First Floor, Sector- Ward -5(2) 44A, Chandigarh Chandigarh "ायी लेखा सं./PAN NO: AOGPA1578P अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Yogesh Monga, C.A राज" की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT सुनवाई की तारीख/Date of Hearing : 02/01/2025 उदघोषणा की तारीख/Date of Pronouncement : 09/01/2025 आदेश/Order
PER VIKRAM SINGH YADAV, AM
The present appeal is directed at the instance of the Assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 12/03/2024 passed for A.Y. 2010-11.
During the course of hearing, the Ld. Counsel for the Assessee submitted that the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Competent authority has since issued Form No. 2 dt. 16.12.2024, in response to the application so filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn. 3. The Ld. 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 In view of the above, the appeal of the assessee is dismissed as withdrawn.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.