DAVINDER SINGH,KINGSBURG, CA vs. CIRCLE-1, INTL TAXATION, CHANDIGARH

आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCH, ‘A’, CHANDIGARH

BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER
& SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER

आयकर अपील सं./ ITA No. 50/CHD/2024
Ǔनधा[रण वष[ / Assessment Year : 2015-16

Davinder Singh,
1200 Union ST, APT D
Kingsburg CA (USA)-93631

C/o J .S. Bhasin, Advocate,
Sohal Complex, Ground Floor,
Sehdev Market,
Jalandhar 144001
बनाम
Vs.

The DCIT,
International
Taxation
Cirlce-1,
Chandigarh
èथायी लेखा सं./ PAN NO: DZCPS4377E
अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent

( HYBRID MODE )

Ǔनधा[ǐरती कȧ ओर से/Assessee by : Sh. J.S Bhasin, Advocate (Virtual)
राजèव कȧ ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR

सुनवाई कȧ तारȣख/Date of Hearing

:
08.04.2025
उदघोषणा कȧ तारȣख/Date of Pronouncement
:
30.06.2025

आदेश/Order

Per Krinwant Sahay, AM :

Appeal in this case has been filed by the assessee against the order dated 07.11.2023 of Dispute Resolution
Panel-1, New Delhi for the Assessment Year 2015-16. 2. The Ld. Counsel, on behalf of the Assessee, has filed an application dated 8.4.2025 for withdrawal of this 50-Chd-2024
Davinder Singh appeal on the ground that the Assessee has filed his declaration under the 'Vivad Se Vishwas Scheme 2024’ on 3.12.2024 and sought permission of the Bench to withdraw the aforementioned appeal. As per the Assessee, necessary certificate in Form No.2 has been issued but the final Form No. 4 is awaited from the designated Authority.
3. Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’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 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.
4. In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced on 30. 06.2025. ( LALIET KUMAR )
Accountant Member
“आर.के.”

50-Chd-2024
Davinder Singh

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,