BALJIT KAUR MAGGU,CHANDIGARH V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), CHANDIGARH

ITA 1260/CHANDI/2024

AI Insights

The case involved an appeal by Baljit Kaur Maggu against the order of the Ld. CIT(A)/NFAC, Delhi for the Assessment Year 2013-14. The appellant opted for the Vivad Se Vishwas Scheme, 2016, a government initiative aimed at resolving tax disputes. Following the scheme, the appellant completed all necessary formalities, including tax payments and received a final settlement certificate (Form-4) from the Revenue. Both parties agreed that the dispute was resolved under the scheme, leading to the dismissal of the appeal as it was deemed infructuous.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835310 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 31-12-2024
• Laws Referred To: Vivad Se Vishwas Scheme, 2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: MISS. SHRUTI KHANDELWAL

Judgement Text

"आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “ए” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE ŵी लिलत क ुमार, Ɋाियक सद˟ एवं ŵी क ृणवȶ सहाय, लेखा सद˟ BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 1260/Chd/ 2024 िनधाŊरण वषŊ / Assessment Year : 2013-14 Baljit Kaur Maggu H.No. 1303, Sector-18C, Chandigarh-160018 बनाम The DCIT, Circle 1(1) Chandigarh ˕ायी लेखा सं./PAN NO: ADAPK4851G अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Miss. Shruti Khandelwal, Advocate for Shri Parikshit Aggarwal, C.A (Virtual) राजˢ की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 09/02/2026 उदघोषणा की तारीख/Date of Pronouncement : 11/02/2026 आदेश/Order PER LALIET KUMAR, J.M: This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/NFAC, Delhi dt. 11/07/2024 for the Assessment Year 2013-14. 2. At the outset, the learned Authorised Representative (AR) submitted that the appellant has opted for settlement of the dispute under the Vivad Se Vishwas Scheme, 2016. It was submitted that pursuant to the declaration was filed under the Scheme, all statutory formalities have been duly completed. 3. The assessee has deposited the requisite taxes in accordance with the scheme. Last tax damand was deposited on 31/12/2019. 4. The learned AR further submitted that the Revenue has accepted the declaration and that Form-4, signifying final settlement of the dispute, has been issued on 10/11/2025. In view thereof, it was submitted that nothing survives for adjudication in the present appeal and the same may be disposed of accordingly. 5. Per contra, the learned Departmental Representative (DR) confirmed that the dispute involved in the present appeal has been resolved under the Vivad Se Vishwas Scheme. The learned DR placed on record Form-4 issued by the Revenue Printed from counselvise.com 2 and submitted that the declaration filed by the appellant has been accepted by the assessee and the settlement has attained finality. It was accordingly submitted that the appeal has become infructuous and is liable to be dismissed as not maintainable. 6. We have carefully considered the submissions of both the parties. We find that Form-4 dt. 10/11/2025 has been duly issued by the Revenue, evidencing that the dispute has been finally settled under the Vivad Se Vishwas Scheme and that the consideration has been fully resolved by the assessee. The said Form-4 forms part of the record. 7. In view of the above facts and the final settlement arrived at between the parties under the Vivad Se Vishwas Scheme, 2016 the present appeal does not survive for adjudication and is rendered non-maintainable. 8. In the result, appeal of the Assessee is dismissed. Order pronounced in the open Court on 11/02/2026 Sd/- Sd/- क ृणवȶ सहाय लिलत क ुमार (KRINWANT SAHAY) (LALIET KUMAR) लेखा सद˟/ ACCOUNTANT MEMBER Ɋाियक सद˟ /JUDICIAL MEMBER AG आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. आयकर आयुƅ (अपील)/ The CIT(A) 5. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 6. गाडŊ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "