MRS. ANJU GUPTA,JAGADHRI vs. I.T.O. WARD -1, YAMUNA NAGAR

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ITA 138/CHANDI/2023Status: DisposedITAT Chandigarh26 December 2024AY 2015-16Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as it was dismissed as withdrawn. The assessee was granted liberty to revive the appeal if they fail to avail the scheme benefits due to technicalities.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee submitted that they have applied under 'The Direct Tax Vivad Se Vishwas, 2024' scheme and the department has issued Form No. 2.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.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

आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: PHYSICAL HEARING "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ िनधा"रण वष" / Assessment Year : 2015-16 Ms. Anju Gupta बनाम The ITO C/o Shri Tejmohan Singh, Advocate Ward-1, Yamuna Nagar # 527, Sector 10D, Chandigarh "थायी लेखा सं./PAN NO: AAPPG0389P अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज"व क" ओर से/ Revenue by : Shri Vivek Vardhan, JCIT सुनवाई क" तारीख/Date of Hearing : 26/12/2024 उदघोषणा क" तारीख/Date of Pronouncement : 26/12/2024 आदेश/Order

PER VIKRAM SINGH YADAV, AM

1.

The present appeal is directed at the instance of the Assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 18/01/2023 passed for A.Y. 2015-16.

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. 06.12.2024, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn. 3.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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