RAM JI LAL ,YAMUNA NAGAR vs. INCOME TAX OFFICER, WARD-3, YAMUNA NAGAR , YAMUNA NAGAR

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ITA 377/CHANDI/2024Status: DisposedITAT Chandigarh03 December 2024AY 2007-08Bench: SHRI RAJPAL YADAY (Vice President), SHRI KRINWANT SAHAY (Accountant Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted the assessee's submission regarding the Vivad Se Vishwas scheme and the issuance of Form No. 2. The revenue was unable to controvert the facts presented by the assessee.

What were the facts?

The assessee filed an appeal for Assessment Year 2007-08. 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Whether the appeal can be withdrawn as the assessee has opted for the Vivad Se Vishwas scheme.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

Order Per Rajpal Yadav VP: 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 21.03.2024 passed for A.Y. 2007-08.

4.

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

1.

377 -Chd-2024- Ram Ji Lal, Yamunanagar 2 Department has since issued Form No. 2 dt. 27.11.2024, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.

5.

The Ld. Sr. DR, on the other hand, was unable to controvert the facts submitted by the Assessee in the absence of complete details.

6.

In view of the above, the appeal of the assessee is dismissed as withdrawn.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.

Order pronounced on 03.12.2024.

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