SH. ANIL KUMAR,YAMUNA NAGAR V. PCIT, PANCHKULA

ITA 277/CHANDI/2023

AI Insights

The case involves multiple appeals by different assessees against the orders of the Commissioner of Income Tax (Appeals) for various assessment years. The assessees, after filing their appeals, opted to withdraw them following their settlement under the 'Vivad Se Vishwas Scheme 2024', a scheme aimed at resolving tax disputes. The Tribunal acknowledged the withdrawal and dismissed the appeals accordingly, with a provision to revive them if the assessees do not receive the full benefits of the scheme due to technical issues.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 35601 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROHIT SHARMA; ROHIT SHARMA; ROHIT SHARMA; ROHIT SHARMA
• Assessee Lawyers: SUDHIR SEHGAL; RISHAB GUPTA; MUKESH AGGARWAL; DHRUV GOEL; DHRUV GOEL
• Section: 254(2)

Judgement Text

"आयकर अपील य अ\u000bधकरण,च\u0010डीगढ़ \u0014यायपीठ, च\u0010डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 357/CHD/2021 \rनधा\u0011रण वष\u0011 / Assessment Year: 2017-18 (VIRTUAL HEARING) Shri Satish Kumar, 229,Village Manakpur-II P.O. Udhamgarh, Yamunanagar. Vs The ITO, Ward-4, Yamunanagar. \u0016थायी लेखा सं./PAN NO: CRFPK5885B अपीलाथ\u001a/Appellant \u001b\u001cयथ\u001a/Respondent Assessee by : Shri Sudhir Sehgal, Advocate Revenue by : Shri Rohit Sharma, CIT DR & आयकर अपील सं./ ITA No. 393/CHD/2022 \rनधा\u0011रण वष\u0011 / Assessment Year: 2015-16 (HYBRID HEARING) Shri Jaswant Singh Through LH Paramjeet Kaur H.No. 258, Near Balmiki Mandir, VPO BCW Surajpur, Tehsil-Kalka, Panchkula. Vs The ITO, Ward-2, Panchkula. \u0016थायी लेखा सं./PAN NO: ARHPS5357G अपीलाथ\u001a/Appellant \u001b\u001cयथ\u001a/Respondent Assessee by : Shri Rishab Gupta, CA and Shri Mukesh Aggarwal,CA Revenue by : Shri Rohit Sharma, CIT DR & आयकर अपील सं./ ITA No. 277/CHD/2023 \rनधा\u0011रण वष\u0011 / Assessment Year: 2018-19 ITA No.357/CHD/2021 ITA 393/CHD/2022 ITA 277&279/CHD/2023 2 VIRTUAL HEARING Shri Anil Kumar, C/o Shri Rajiv Goel & Associates 179, Bank Road, Ambala Cantt. Vs The PCIT, Panchkula. \u0016थायी लेखा सं./PAN NO: DDWPK1854A अपीलाथ\u001a/Appellant \u001b\u001cयथ\u001a/Respondent Assessee by : Shri Dhruv Goel,CA Revenue by : Shri Rohit Sharma, CIT DR & आयकर अपील सं./ ITA No. 279/CHD/2023 \rनधा\u0011रण वष\u0011 / Assessment Year: 2018-19 VIRTUAL HEARING Shri Ranjit Singh, C/o Shri Rajiv Goel & Associates 179, Bank Road, Ambala Cantt. Vs The PCIT, Panchkula. \u0016थायी लेखा सं./PAN NO: CKTPS8826F अपीलाथ\u001a/Appellant \u001b\u001cयथ\u001a/Respondent Assessee by : Shri Dhruv Goel,CA Revenue by : Shri Rohit Sharma, CIT DR Date of Hearing : 13.03.2025 Date of Pronouncement : 17.03.2025 O R D E R PER BENCH The assessees are in appeal before the Tribunal against the order of the Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 28.09.2021, 30.08.2021, ITA No.357/CHD/2021 ITA 393/CHD/2022 ITA 277&279/CHD/2023 3 13.03.2023 and 13.03.2023 passed for assessment year 2017-18,2015-16, 20-18-19 and 2018-19 respectively. 2. The assessees in all these appeals have filed an application for withdrawal of these appeals on the ground that they have availed benefit of 'Vivad Se Vishwas Scheme 2024’ and has resolved the dispute with the Revenue under this Scheme. Necessary certificate in Form No.2 under Rule 5 has been issued to them which is placed on record. 3. Considering the prayers of the assessees, these appeals are 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 account of some technicalities, assessees failed to avail the full benefit of this Scheme, then both sides will be at liberty to get the appeals 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. ITA No.357/CHD/2021 ITA 393/CHD/2022 ITA 277&279/CHD/2023 4 4. In the result, appeals of the assessees are dismissed as withdrawn. Order pronounced on 17.03.2025. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE PRESIDENT “Poonam” आदेश क\u0002 \u0003ितिलिप अ\tेिषत/ Copy of the order forwarded to : 1. अपीलाथ\u000f/ The Appellant 2. \u0003\u0010यथ\u000f/ The Respondent 3. आयकर आयु\u0014/ CIT 4. िवभागीय \u0003ितिनिध, आयकर अपीलीय आिधकरण, च\u0018डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड\u001c फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "