BALAK RAM,YAMUNA NAGAR vs. INCOME TAX OFFICER, WARD-1, YAMUNA NAGAR , YAMUNA NAGAR

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ITA 846/CHANDI/2024Status: DisposedITAT Chandigarh30 December 2024AY 2017-18Bench: 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 appeals as they were availing the 'Vivad Se Vishwas' scheme. However, the assessee can revive the appeals if they fail to get the benefit of the scheme due to technicalities.

What were the facts?

The assessee filed an application under the 'Vivad Se Vishwas, 2024' scheme, and the Income Tax Department issued Form No. 2. The assessee requested to withdraw the appeals based on this development.

What were the issues?

Whether the assessee can withdraw appeals due to availing the 'Vivad Se Vishwas' scheme. The right to revive appeals if the scheme benefit is not obtained.

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 “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ & 846/Chd/2024 िनधा"रण वष" / Assessment Year : 2017-18 Balak Ram बनाम The ITO C/o Shri Tejmohan Singh, Advocate Ward-1, Yamunanagar # 527, Sector 10D, Chandigarh "ायी लेखा सं./PAN NO: BZXPR6939Q अपीलाथ"/Appellant ""थ"/Respondent ि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 VIKRAM SINGH YADAV, AM Both the above appeals are directed at the instance of the Assessee against the order of CIT(A)/NFAC, Delhi dated 20/12/2022 & 29/07/2024 respectively passed for A.Y. 2017-18.

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. 13.12.2024, in response to the application filed by the assessee, therefore, the appeals of the assessee may be allowed to be withdrawn.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 appeals of the assessee are 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 appeals 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 are dismissed as withdrawn.

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