SH. MAHESH KUMAR GOYAL,LUDHIANA V. ACIT, C-6, LUDHIANA

ITA 1373/CHANDI/2018

AI Insights

The case involves multiple appeals filed by Mahesh Kumar Goel against the orders of the Ld. CIT(A) for different assessment years. The appeals were related to disputes under the Income Tax Act, concerning assessments made by the Income Tax Department. During the hearing, the assessee's counsel informed the tribunal about the filing of applications under a specific dispute resolution scheme, which led to the issuance of Form No. 2 by the department. Consequently, the assessee requested the withdrawal of all pending appeals, which was granted by the tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669151 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Laws Referred To: Direct Tax Vivad Se Vishwas, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR; VIRTUAL MODE
• Assessee Lawyers: ASHWANI KUMAR; C.A
• Keywords: Period of limitation; Time period of passing order

Judgement Text

"आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE ŵी लिलत क ुमार, Ɋाियक सद˟ एवं ŵी मनोज क ुमार अŤवाल, लेखा सद˟ BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 529/Chd/ 2013 िनधाŊरण वषŊ / Assessment Year : 2009-10 Mahesh Kumar Goel 259 Industrial Area-A Ludhiana बनाम The Asst. CIT Circle VI, Ludhiana ˕ायी लेखा सं./PAN NO: ABGPG2297L अपीलाथŎ/Appellant ŮȑथŎ/Respondent आयकर अपील सं./ ITA No. 181/Chd/ 2015 िनधाŊरण वषŊ / Assessment Year : 2010-11 Mahesh Kumar Goel 259 Industrial Area-A Ludhiana बनाम The Joint CIT Range-VI, Ludhiana ˕ायी लेखा सं./PAN NO: ABGPG2297L अपीलाथŎ/Appellant ŮȑथŎ/Respondent आयकर अपील सं./ ITA No. 1374/Chd/ 2018 िनधाŊरण वषŊ / Assessment Year : 2013-14 Mahesh Kumar Goel 259 Industrial Area-A Ludhiana बनाम The Asst. CIT Circle-6, Ludhiana ˕ायी लेखा सं./PAN NO: ABGPG2297L अपीलाथŎ/Appellant ŮȑथŎ/Respondent आयकर अपील सं./ ITA No. 1373/Chd/ 2018 िनधाŊरण वषŊ / Assessment Year : 2011-12 Mahesh Kumar Goel 259 Industrial Area-A Ludhiana बनाम The Asst. CIT Circle-6, Ludhiana ˕ायी लेखा सं./PAN NO: ABGPG2297L अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.A राजˢ की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode) सुनवाई की तारीख/Date of Hearing : 24/06/2025 उदघोषणा की तारीख/Date of Pronouncement : 25/06/2025 2 आदेश/Order PER LALIET KUMAR, J.M: All the above appeals file by the Assessee against the separate orders of the Ld. CIT(A). 2. During the course of the hearing, the Ld. Counsel for the assessee submitted that the assessee has filed separate applications under the “Direct Tax Vivad Se Vishwas, 2024” Scheme in respect of all the aforementioned appeals. In response, the Income Tax Department has issued Form No. 2 in each of the appeals, copies of which have been placed on record. Accordingly, the assessee seeks permission to withdraw the said appeals. 3. The Ld. Sr. DR, on the other hand, was unable to controvert the facts submitted by the Assessee and didn’t object to applications seeking withdrawal of the subject appeal. 4. In view of the above, the appeals of the assessee are 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 these appeals revived by filing Misc. Application. These applications should be filed within limitation period provided u/s 254(2) of the Act. 3 5. In light of aforesaid, the appeals of the assessee are dismissed as withdrawn. (Order pronounced in the open Court on 25/06/2025 ) Sd/- Sd/- मनोज क ुमार अŤवाल लिलत क ुमार (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) लेखा सद˟/ ACCOUNTANT MEMBER Ɋाियक सद˟ /JUDICIAL MEMBER AG आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. आयकर आयुƅ (अपील)/ The CIT(A) 5. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 6. गाडŊ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "