SH. AVINASH GUPTA,CHANDIGARH vs. PR.CIT-1, CHANDIGARH
Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL
PER RAJ PAL YADAV, VP The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT(A)’] dated 12.03.2021 passed for assessment year 2016-17. 2. The ld. counsel for the assessee has filed an application for withdrawal of this appeal on the ground that the assessee A.Y. 2016-17 2
has resolved the dispute with the Department under 'Direct
Tax Vivad Se Vishwas Scheme 2024’. According to him, the assessee has paid the necessary taxes, therefore, this appeal is dismissed as withdrawn because dispute with the Revenue has already been resolved by the assessee under 'Direct Tax
Vivad Se Vishwas Scheme 2024’. In case, assessee fails to avail the benefit of the scheme on account of some technical issues, then assessee will be entitled 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 254(2) of the Act.
4. In the result, the appeal is dismissed.
Order pronounced on 25.08.2025. (MANOJ KUMAR AGGARWAL)
VICE PRESIDENT
“Poonam”
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
सहायक पंजीकार/