VIPAN KUMAR 237-10, NEW KUNDAN PURI CIVIL LINES, LUDHIANA,PUNJAB vs. PRIYANKA PATEL THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1 LUDHIANA, PUNJAB

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ITA 370/CHANDI/2024Status: DisposedITAT Chandigarh26 December 2024AY 2018-2019Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the Revenue did not object to the withdrawal application. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. During the hearing, the assessee's counsel filed a withdrawal application stating that the assessee has opted for the 'Vivad se Vishwas, 2024' scheme.

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Whether the appeal should be withdrawn due to the assessee opting for the Vivad se Vishwas scheme.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"ीगढ़ "ायपीठ “एस.एम.सी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: PHYSICAL HEARING "ी िव"म िसंह यादव, लेखा सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ िनधा"रण वष" / Assessment Year : 2018-19 Vipan Kumar 237-10, New Kundan The DCIT बनाम Puri Civil Lines, Ludhiana Central Circle-1 Ludhiana "ायी लेखा सं./PAN NO: ADEPK1520K अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None (Withdrawal Application) राज" की ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR सुनवाई की तारीख/Date of Hearing : 26/12/2024 उदघोषणा की 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)-5, Ludhiana, dated 09/02/2024 passed for A.Y. 2018-19.

2.

During the course of hearing none appeared on behalf of the Assessee, however a withdrawal application filed by the Ld. Counsel for the Assessee wherein it was 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. 29.11.2024, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.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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