DINESH SINGLA,PANCHKULA vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE, PANCHKULA, PANCHKULA

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ITA 753/CHANDI/2024Status: DisposedITAT Chandigarh30 December 2024AY 2014-15Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as the assessee had opted for the 'Vivad Se Vishwas' scheme. The assessee was given liberty to revive the appeal if the scheme benefits were not availed due to technicalities.

What were the facts?

The assessee filed an appeal for Assessment Year 2014-15. The assessee subsequently applied under the 'Vivad Se Vishwas' scheme and received Form No. 2 from the Income Tax Department.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the 'Vivad Se Vishwas' scheme.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

िनधा"रती की ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज" की ओर से/ Revenue by : Shri Vivek Vardhan, JCIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 30/12/2024 उदघोषणा की तारीख/Date of Pronouncement : 30/12/2024 आदेश/Order

PER PARESH M. JOSHI, JM

1.

The present appeal is directed at the instance of the Assessee against the order of CIT(A)/NFAC, Delhi dated 24/06/2024 passed for A.Y. 2014-15.

2.

During the course of hearing the Ld. Counsel for the Assessee submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 14.12.2024, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn. 3.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 In view of the above, the appeal of the assessee is dismissed as withdrawn.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 In light of aforesaid, the appeal of the assessee is dismissed as withdrawn.

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