SHRI YUSUF MOHD WANI,PULWAMA vs. INCOME TAX OFFICER WARD, UDHAMPUR

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ITA 555/ASR/2024Status: DisposedITAT Amritsar01 April 2025AY 2020-21Bench: SHRI UDAYAN DAS GUPTA (Judicial Member), SHRI KRINWANT SAHAY (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's prayer and dismissed the appeal as withdrawn, noting that the dispute settlement under the 'Vivad Se Vishwas Scheme' rendered the appeal infructuous. The Tribunal also clarified that the appeal could be revived under Section 254(2) of the Income Tax Act if the assessee failed to get the full benefit due to technicalities.

What were the facts?

The assessee had filed an appeal against the order of the CIT (A) for assessment year 2020-21. The assessee subsequently filed an application to withdraw the appeal, stating they had availed the benefit of the 'Vivad Se Vishwas Scheme 2024' and resolved the dispute.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the 'Vivad Se Vishwas Scheme'.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

Income Tax Appellate Tribunal, DIVISION BENCH, AMRITSAR

Before: SHRI UDAYAN DAS GUPTA & SHRI KRINWANT SAHAY

For Respondent: Shri Manpreet Singh Duggal, Sr.DR
Hearing: 18.03.2025Pronounced: 01.04.2025

The assessee is in appeal before the Tribunal against the order of the Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 14.08.2024 passed for assessment year 2020-21.

2.

The assessee has filed an application for withdrawal of this appeal 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Considering the prayer of the assessee, this appeal is dismissed as withdrawn because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 01.04.2025.

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