NARAYANI DEVI,SIRSA vs. INCOME TAX OFFICER WARD I, SIRSA
आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH
HEARING THROUGH: HYBRID MODE
ŵी लिलत कुमार, Ɋाियक सद˟ एवं ŵी मनोज कुमार अŤवाल, लेखा सद˟
BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM
आयकर अपील सं./ ITA No. 1169/Chd/ 2024
िनधाŊरण वषŊ / Assessment Year : 2018-19
Narayani Devi
Village Odhan, Panniwala Motta
Sirsa-125070, Haryana
बनाम
The ITO
Ward-1
Sirsa, Haryana
˕ायी लेखा सं./PAN NO: BJHPD0989A
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent
िनधाŊįरती की ओर से/Assessee by :
Shri Manish Kumar, C.A (Virtual Mode)
राजˢ की ओर से/ Revenue by :
Dr. Ranjit Kaur, Addl. CIT, Sr. DR
सुनवाई की तारीख/Date of Hearing :
29/07/2025
उदघोषणा की तारीख/Date of Pronouncement : 29/07/2025
आदेश/Order
PER LALIET KUMAR, J.M:
This is an appeal filed by the Assessee against the order of the Ld.
CIT(A)/NFAC, Delhi dt. 30/09/2024 pertaining to Assessment Year 2018-19. 2. During the course of hearing, an application was moved by the Ld.
Counsel for the assessee wherein it was submitted that the assessee had opted out of the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV), and a declaration for settlement under the said scheme had been furnished.
Pursuant thereto, a certificate in Form-4 dated 06/05/2025 was issued by the competent authority, thereby granting immunity and settling the tax dispute arising out of the impugned assessment order. In view of the above, the assessee expressed the desire to withdraw the appeal pertaining to the said assessment year. Accordingly, a prayer for withdrawal of the appeal was made by the Ld. Counsel for the assessee.
The Ld. DR, on the other hand, was unable to controvert the facts submitted by the Assessee and didn’t object to application seeking withdrawal of the subject appeal.
We have heard the rival contentions of both parties and perused the material available on record. In the present case, it is noted that the assessee has settled the dispute arising from the impugned assessment order by opting out of the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV), and has expressed the desire to withdraw the present appeal. In view of the above, the appeal filed by the assessee is dismissed as withdrawn.
In light of aforesaid, the appeal of the assessee is dismissed as withdrawn.
(Order pronounced in the open Court on 29/07/2025 ) मनोज कुमार अŤवाल
लिलत कुमार
(MANOJ KUMAR AGGARWAL)
(LALIET KUMAR)
लेखा सद˟/ ACCOUNTANT MEMBER Ɋाियक सद˟ /JUDICIAL MEMBER
AG
आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to :
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/