SUKHMINDER SINGH SO JOGINDER SINGH VILLAGE AND POST OFFICE UDHAMGARH, JAGADHRI YAMUNANAGAR ,HARYANA V. ASSESSING OFFICER NFAC DELHI JURISDICTIONAL ASSESSING OFFICER INCOME TAX OFFICER WARD-5 YAMUNANAGAR, HARYANA

ITA 647/CHANDI/2024

AI Insights

The case involves an appeal by Sukhminder Singh against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2018-19. The appeal was initially delayed by 8 days, which was condoned by the tribunal. However, during the proceedings, Sukhminder Singh submitted an application to withdraw the appeal, having opted for the 'Vivad Se Vishwas Scheme 2024'. This scheme is a government initiative aimed at resolving pending tax disputes. The tribunal accepted the withdrawal of the appeal, noting that the dispute would be settled under the mentioned scheme, making the appeal infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 469636 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2025
• 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
• Keywords: Condonation of delay

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. 647/CHD/2024 Ǔनधा[रण वष[ / Assessment Year : 2018-19 Sukhminder Singh, S/o Joginder Singh, Village and PO Udhamgarh, Jagadhri Yamunanagar बनाम Vs. The ITO, Ward 5, Yamunanagar èथायी लेखा सं./PAN NO: BPSPS7167A अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( Hybrid Mode ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : None (Withdrawal Application) राजèव कȧ ओर से/ Revenue by : Shri Rohit Sharma, CIT DR सुनवाई कȧ तारȣख/Date of Hearing : 06.02.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 24.02.2025 आदेश/Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 15.03.2024 of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2018-19. 2. It is seen from the record that the Registry has pointed out a delay of 08 days (09 days as per Assessee) in filing of 647-Chd-2024 Sukhminder Singh, Jagdhari 2 the appeal. The Assessee has submitted that an Application for condonation of delay, which is reproduced as under: 647-Chd-2024 Sukhminder Singh, Jagdhari 3 3. We have considered the issue brought on record and gone through the contents of the affidavit for condonation of delay and we feel it appropriate to condone the delay because of the nature of issue discussed in the affidavit. 4. The ld. DR had no objection for condonation of delay. 5. During the proceedings, none appeared on behalf of the Assessee. However, an application dated 23.01.2025 has been filed on by the Assessee for withdrawal of this appeal on the ground that the Assessee has opted for 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 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 647-Chd-2024 Sukhminder Singh, Jagdhari 4 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 24 02.2025. 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 "