Ram Ji Lal Vs ITO (ITAT Chandigarh)
In the case of Ram Ji Lal Vs ITO, the Income Tax Appellate Tribunal (ITAT) Chandigarh dismissed an appeal filed by the assessee for the assessment year 2007-08. The appeal was withdrawn after the assessee opted to resolve the dispute under the Direct Tax Vivad Se Vishwas (DTVSV) Scheme 2024. The assessee’s counsel submitted that an application under the scheme had already been filed, and Form No. 2 dated November 27, 2024, was issued by the Income Tax Department, confirming the process. Consequently, the assessee requested the withdrawal of the appeal.
The ITAT, considering the request, allowed the appeal to be dismissed as withdrawn. However, the tribunal added a conditional clause, permitting the assessee to revive the appeal if unable to avail of the scheme benefits due to technical reasons. In such a scenario, the assessee would need to file a Miscellaneous Application within the limitation period specified under Section 254(2) of the Income Tax Act. This order highlights the procedural aspects of withdrawing appeals under the DTVSV scheme and the provision for reinstating appeals in case of unforeseen issues. The order was pronounced on December 3, 2024.
FULL TEXT OF THE ORDER OF ITAT CHANDIGARH
