MEWA SINGH,PANCHKULA V. ITO WARD-2, PANCHKULA

ITA 448/CHANDI/2022

AI Insights

The case involves an appeal by Mewa Singh against an order from the CIT(A), National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2015-16. The appeal was initially delayed by four days, for which the tribunal accepted a condonation request. However, during the proceedings, Mewa Singh opted to withdraw the appeal as he chose to settle his dispute under the 'Vivad Se Vishwas Scheme 2024'. This scheme is designed to resolve pending tax disputes and offers a mechanism for taxpayers to settle their issues with the tax department. The tribunal's decision to dismiss the appeal as withdrawn reflects the resolution of the dispute under this scheme.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 360995 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-05-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN

Judgement Text

"आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 448/CHD/2022 Ǔनधा[रण वष[ / Assessment Year : 2015-16 Mewa Singh, C/o M K Aggarwal & Associates SCO 1, First Floor, Sector 11, Panchkula 134113 बनाम Vs. ITO, Ward No.2, Panchkula èथायी लेखा सं./ PAN NO: ADHPS5879H अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( Physical Hearing ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : None (Withdrawal Application) राजèव कȧ ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई कȧ तारȣख/Date of Hearing : 20.05.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 20.05.2025 आदेश/Order Per Bench : Appeal in this case has been filed by the assessee against the order dated 15.03.2022 of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the Assessment Year 2015- 16. 2. The Registry has pointed out that there is a delay of four days in filing of the appeal before the Tribunal. The Counsel 448-Chd-2024 Mewa Singh, Panchkula 2 of the Assessee has filed an Affidavit on behalf of the Assessee, making prayer for condonation of delay. The affidavit of the Assessee is as under:- 448-Chd-2024 Mewa Singh, Panchkula 3 4. We have considered the facts and reasoning furnished by the Assessee. In view of the explanation and reasoning given in the affidavit, the delay of four days in filing the appeal is condoned. 5. The ld. DR did not have objection to the submissions made by the Counsel of the Assessee. Accordingly, the delay is hereby condoned and the appeal is being heard on merits. 6. During the proceedings, none appeared on behalf of the Assessee. However, an application dated 13.05.2025 has been filed by the Assessee for withdrawal of this appeal on the ground that the Assessee has opted for the 'Vivad Se Vishwas Scheme 2024’ and sought permission of the Bench to withdraw the aforementioned appeal. Necessary certificate in Form No.2 under Rule 5 has been issued to him which is placed on record. 7. Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous. However, it is made clear that in case, on 448-Chd-2024 Mewa Singh, Panchkula 4 account of some technicalities, assessee fails to avail the full benefit of this Scheme, then both sides will be at liberty to get the appeal revived after filing of application under Section 254(2) of the Income Tax Act. Such application be filed within due date of limitation provided under this Scheme. 8. In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced on 20.05.2025. Sd/- Sd/- ( RAJPAL YADAV ) ( KRINWANT SAHAY) Vice President Accountant Member “आर.क े.” आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "