I.K. GUJRAL PUNJAB TECHNICAL UNIVERSITY,KAPURTHALA V. DCIT (EXEMPTIONS), CIRCLE 1, CHANDIGARH

ITA 748/CHANDI/2022

AI Insights

The case involves appeals by I.K. Gujral Punjab Technical University against orders from the CIT(A) for the assessment years 2019-20, 2013-14, and 2017-18. The appeals were filed in response to the orders dated 28.10.2022, 11.01.2023, and 17.02.2023 respectively. The university decided to withdraw these appeals to settle the disputes amicably under the DTVSV scheme, aiming to avoid further litigation. The application for withdrawal was unopposed by the Departmental Representative, leading to the dismissal of the appeals as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 35645 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2019-2020
• Laws Referred To: The Direct Tax Vivad se Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROHIT SHARMA
• Assessee Lawyers: SOMYA JAIN

Judgement Text

"आयकर अपील\tय अ\u000bधकरण,च\u000fडीगढ़ \u0013यायपीठ “ए” , च\u000fडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE \u0018ी \u0019व\u001bम \u001dसंह यादव, लेखा सद$य एवं \u0018ी परेश म. जोशी, , , , \u0013या(यक सद$य BEFORE: SHRI. VIKRAM SINGH YADAV, AM & & & & SHRI PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 748/CHD/2022 \u000bनधा\u000fरण वष\u000f / A. Y. : 2019-20 I.K.Gujral Punjab Technical University, Jalandhar-Kapurthala Highway, Near Science City, Kapurthala. बनाम The DCIT (Exemptions), Circle – 1, Chandigarh. \u0015थायी लेखा सं./PAN NO: AAAJP1130G अपीलाथ\u001a/Appellant \u001b\u001cयथ\u001a/Respondent आयकर अपील सं./ ITA NOs. 126 & 213/CHD/2023 \u000bनधा\u000fरण वष\u000f / A. Y. : 2013-14 & 2017-18 I.K.Gujral Punjab Technical University, Jalandhar-Kapurthala Highway, Near Science City, Kapurthala. बनाम The DCIT (Exemptions), Circle – 1, Chandigarh. \u0015थायी लेखा सं./PAN NO: AAAJP1130G अपीलाथ\u001a/Appellant \u001b\u001cयथ\u001a/Respondent \u000bनधा\u000f\u001dरती क\u001f ओर से/Assessee by : Ms. Somya Jain, CA राज\u0015व क\u001f ओर से/ Revenue by : Shri Rohit Sharma, CIT DR सुनवाई क\u001f तार$ख/Date of Hearing : 28.01.2025 उदघोषणा क\u001f तार$ख/Date of Pronouncement : 29.01.2025 आदेश/Order PER BENCH : These are assessee's appeals for assessment year 2019-20, 2013-14 and 2017-18 against the order of ld. CIT(A) NFAC dated 2 28.10.2022, 11.01.2023 and 17.02.2023 respectively. 2. The ld. counsel for the assessee has filed an Application dated 28.01.2025 seeking permission to withdraw these appeals. The contents of the application are as under : “The captioned appeals are listed for hearing before the Hon'ble 'A' Bench of the Tribunal today. In this regard, it is respectfully submitted that the appellant, in order to buy peace and avoid litigation, decided to settle the captioned appeals under The Direct Tax Vivad se Vishwas Scheme, 2024 (\"DTVSV\") and has received certificate in Form 2 from the designated authority for each of the captioned appeal. Copy of Form 2 issued by the designated authority under the DTVSV Scheme are enclosed herewith as under: (i) AY 2013-14 - ITA 126/Chandi/2023 - Annexure 1; (ii) AY 2017-18 - ITA 213/Chandi/2023 - Annexure 2; (iii) AY 2019-20 - ITA 748/Chandi/2022 - Annexure 3 In view of the aforesaid, it is respectfully submitted that since the captioned1 appeals now stand resolved/settled under the DTVSV Scheme, the same has been rendered infructuous and may accordingly be treated as withdrawn subject to the caveat that in case forms filed by the appellant are rejected at a later stage, then, the appellant shall be at liberty to approach the Tribunal for reinstitution of the appeals. It is therefore prayed that the captioned appeals may thus kindly be allowed to be withdrawn subject to the aforesaid caveat.” 3. The ld. DR has posed no objection to the request of the assessee. 4. In view of the above facts and circumstances, the appeals of the assessee are dismissed as withdrawn. 3 5. In the result, the appeals of the assessee are dismissed as withdrawn. Order pronounced on 29.01.2025. Sd/- Sd/- परेश म. जोशी \u0019व\u001bम \u001dसंह यादव (PARESH M. JOSHI) ( VIKRAM SINGH YADAV) \u0013या(यक सद$य / JUDICIAL MEMBER लेखा सद$य/ ACCOUNTANT MEMBER ‘Poonam’ आदेश क\u001f \u001b\u000bत*ल+प अ,े+षत/ Copy of the order forwarded to : 1. अपीलाथ\u001a/ The Appellant 2. \u001b\u001cयथ\u001a/ The Respondent 3. आयकर आयु.त/ CIT 4. आयकर आयु.त (अपील)/ The CIT(A) 5. +वभागीय \u001b\u000bत\u000bन3ध, आयकर अपील$य आ3धकरण, च6डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड\u000f फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "