HARSIMRAN KAUR AULAKH,CHANDIGARH vs. INCOME TAX OFFICER, CHANDIGARH

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ITA 479/CHANDI/2024Status: DisposedITAT Chandigarh09 January 2025AY 2010-11Bench: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं . / ITA No.479/Chd/2024 निर्धारण वर्ष / Assessment Year : 2010-11 Harsimran Kaur Aulakh House No. 214, First Floor, Sector- 44A, Chandigarh स्थायी लेखा सं./ PAN NO: AOGPA1578P अपीलार्थी/Appellant निर्धारिती की ओर से/Assessee by : राजस्व की ओर से / Revenue by : सुनवाई की तारीख /Date of Hearing : उदघोषणा की तारीख/Date of Pronouncement : 09/01/2025 बनाम The ITO Ward -5(2) Chandigarh प्रत्यर्थी / Respondent Shri Yogesh Monga, C.A Shri Vivek Vardhan, Add1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 Consequently, the appeal was dismissed as withdrawn.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.

What were the 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submitted that the Assessee had applied under the Vivad se Vishwas scheme and requested the appeal be allowed to be withdrawn.

What were the issues?

Whether the appeal can be dismissed as withdrawn based on an application filed under the Vivad se Vishwas scheme.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

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

1.

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.

2.

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.

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