SUMEET DHIMAN vs. ACIT CIRCLE GURGAON

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ITA/280/2022HC Punjab & HaryanaPHHC01132888202221 November 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The appeal was consequently dismissed as withdrawn.

What were the facts?

The appellant sought to withdraw their appeal. This was because they had opted for settlement under the Direct Tax Vivaad Se Vishwas Scheme, 2024, and had deposited the entire disputed tax.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the appellant opting for settlement under the Vivaad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

101

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CM No.22842-CII of 2025 in/and

ITA No.280 of 2022

Date of Decision: 21.11.2025

Sumeet Dhiman

…Applicant-Appellant

Versus

ACIT, Circle-4(1), Gurgaon

…Respondent

CORAM: HON’BLE MRS. JUSTICE LISA GILL HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA

Present:- Ms. Vanshika Taneja, Advocate (joined through VC)

for applicant-appellant.

Ms. Varun Issar, Senior Standing Counsel, Income Tax Dept.

for respondent.

***** LISA GILL, J.(Oral) 1.

Prayer in application, i.e CM No.22842-CII of 2025, is for withdrawal of writ-petition listed for hearing on 01.12.2025. 2.

Learned counsel for applicant-appellant submits that appellant opted for settlement under Direct Tax Vivaad Se Vishwas Scheme, 2024. Form-2 was issued and applicant-appellant has deposited the entire disputed tax on 01.11.2025. In view thereof, applicant-appellant seeks to withdraw this appeal. 3.

Notice in the application, i.e CM No.22842-CII of 2025. 4.

Mr. Varun Issar, Senior Standing Counsel, Income Tax Department, accepts notice on behalf of respondent and does not raise any objection to the prayer addressed. 5.

At request and with consent of learned counsel for parties, NEETU RANI 2025.11.27 12:52 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD

CM No.22842-CII of 2025 in/and ITA No.280 of 2022

-2-

hearing of this appeal is preponed from 01.12.2025 to today itself. 6.

Application is allowed and appeal is, accordingly, dismissed as withdrawn.

Pending miscellaneous application(s), if any, stand(s) disposed of accordingly.

(LISA GILL)

JUDGE

21.11.2025

(MEENAKSHI I. MEHTA) neetu

JUDGE

Whether speaking/reasoned: Yes

Whether Reportable: No NEETU RANI 2025.11.27 12:52 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD

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