PUNJAB NATIONAL BANK,DAL LAKE DHARAMSHALA CANTT V. JOINT COMMISSIONER OF INCOME TAX (OSD) TDS, PANCHKULA

ITA 415/CHANDI/2023

AI Insights

The case involves the Punjab National Bank (PNB), which filed an appeal against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2013-14. The appeal was initially delayed due to the change in the Branch Manager at PNB's Dal Lake branch, which was later condoned by the tribunal. However, the bank's authorized representative later filed for the withdrawal of the appeal, citing the decision to settle under the 'Vivad Se Vishwas Scheme 2024'. The tribunal acknowledged the withdrawal and dismissed the appeal accordingly.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 469634 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Keywords: TDS

Judgement Text

"आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 415/CHD/2023 Ǔनधा[रण वष[ / Assessment Year : 2013-14 Punjab National Bank, Dal Lake Dharmshala Cantt. Tehsil Dharmshala 176216 बनाम Vs. The JCIT (OSD)TDS, Sector 2, Panchkula èथायी लेखा सं./PAN NO: PTLPI2710F अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( Physical Hearing ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : None (Withdrawal application) राजèव कȧ ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR सुनवाई कȧ तारȣख/Date of Hearing : 29.01.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 30.01.2025 आदेश/Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 22.02.2023 of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2013-14. 2. The Registry has pointed out that there was a delay of 66 days in filing of the appeal before the Tribunal. The ld. Counsel for the Assessee has filed a letter giving detailed 415-Chd-2023 Punajb National Bank, Dharmshala 2 reasoning along with affidavit dated 19.07.2023 for condonation of delay, which is reproduced as under:- 415-Chd-2023 Punajb National Bank, Dharmshala 3 415-Chd-2023 Punajb National Bank, Dharmshala 4 3. In the affidavit, the Branch Manager of the Punjab National Bank (PNB), Dharmshala has intimated that the delay was because the Branch Manager of the Dal Lake branch of the PNB was changed and the appeal was filed only on the joining of the new incumbent, therefore, there was a delay. 4. We have considered the issue of delay in filing the appeal and the reasons furnished for the delay. After considering the same, the delay of 66 days in filing the appeal is hereby condoned. 5. No one appeared on behalf of the Assessee. However, an application has been filed on behalf of the Authorized Representative of the Assessee for withdrawal of this appeal on the ground that he has opted to avail the benefit of Direct Tax '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. 6. 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 415-Chd-2023 Punajb National Bank, Dharmshala 5 infructuous. However, it is made clear that in case, on 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. 7. In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced on 30.01.2025. 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 "