HARPAL SINGH,AMBALA V. INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA

ITA 745/CHANDI/2024

AI Insights

This case involves an appeal by Harpal Singh against the order of the Ld. CIT(A)/ NFAC, Delhi, dated 10/06/2024, for the Assessment Year 2011-12. During the hearing, the assessee's counsel informed the tribunal about the application made under 'The Direct Tax Vivad Se Vishwas, 2024' scheme and the subsequent issuance of Form No. 2 by the Income Tax Department. Consequently, the counsel requested the withdrawal of the appeal, which was not contested by the Department's representative. The tribunal, acknowledging the procedural compliance with the scheme, dismissed the appeal as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772002 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2011-2012
• Laws Referred To: The Direct Tax 'Vivad Se Vishwas, 2024' Scheme, Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURINDER KAUR WARAICH; VIRTUAL
• Assessee Lawyers: TEJMOHAN SINGH
• Keywords: Period of limitation; Time period of passing order

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: HYBRID MODE BEFORE: SHRI. LALIET KUMAR, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 745 /Chd/2024 िनधाᭅरण वषᭅ / Assessment Year : 2011-12 Harpal Singh C/o Tejmohan Singh, Advocate # 527, Sector 10-D, Chandigarh- 160011 बनाम The ITO Ward-1, Ambala ˕ायी लेखा सं./PAN NO: AMEPS9003P अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज᭭व कᳱ ओर से/ Revenue by : Smt. Surinder Kaur Waraich, Addl. CIT, Sr. DR (Virtual) सुनवाई कᳱ तारीख/Date of Hearing : 25/08/2025 उदघोषणा कᳱ तारीख/Date of Pronouncement : 25/08/2025 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. 10/06/2024 pertaining to Assessment Year 2011-12. 2. During the course of hearing Ld. Counsel for the Assessee moved an application wherein he 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. 10/07/2025, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn. 3.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. Printed from counselvise.com 2 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. (Order pronounced in the open Court on 25/08/2025 ) Sd/- ( LALIET KUMAR) JUDICIAL MEMBER AG Date: 25/08/2025 आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. आयकर आयुᲦ (अपील)/ The CIT(A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 6. गाडᭅ फाईल/ Guard File Printed from counselvise.com "