HARBHAJAN SINGH KAHLON,GURDASPUR vs. INCOME TAX OFFICER , GURDASPUR
Facts
The assessee filed an appeal against the order of the CIT(A) for the assessment year 2012-13. The assessee has since availed the benefit of the 'Vivad Se Vishwas Scheme 2024' and resolved the dispute with the Revenue.
Held
The appeal was dismissed as withdrawn because the dispute was settled under the 'Vivad Se Vishwas Scheme', rendering the appeal infructuous. However, the parties are at liberty to revive the appeal under Section 254(2) of the Income Tax Act if the assessee fails to get the full benefit due to technicalities.
Key Issues
Whether the appeal can be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.
Sections Cited
254(2)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DIVISION BENCH, AMRITSAR
Before: SHRI UDAYAN DAS GUPTA & SHRI KRINWANT SAHAY
PER KRINWANT SAHAY, AM
The assessee is in appeal before the Tribunal against
the order of the Commissioner of Income Tax (Appeals) [in
short ‘the CIT (A)’] dated 15.07.2024 passed for assessment
year 2012-13.
The assessee has filed an application for withdrawal of
this appeal on the ground that he has availed benefit of
ITA No.519/ASR/2024 A.Y.2012-13 2
'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.
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dismissed as withdrawn because in view of this settlement of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.
In the result, appeal of the assessee is dismissed as
withdrawn.
Order pronounced on 24.04.2025.
Sd/- Sd/- (UDAYAN DAS GUPTA) (KRINWANT SAHAY) JUDICIAL MEMBER ACCOUNTANT MEMBER “Poonam”
ITA No.519/ASR/2024 A.Y.2012-13 3
आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant 1. ��यथ�/ The Respondent 2. आयकर आयु�/ CIT 3. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�डीगढ़/ DR, ITAT, Amritsar 4. गाड� फाईल/ Guard File 5.
आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar
