What did the Tribunal hold?

The tribunal accepted the prayer of the Ld. AR and dismissed the appeal as withdrawn. Liberty was granted to the assessee to seek revival if the settlement fails.

The assessee sought withdrawal of the appeal because the dispute was settled under the Direct Tax Vivad Se Vishwas Scheme, 2024. Form No. 2 was issued to the assessee and placed on record.

What were the issues?

Whether the appeal can be withdrawn as per the settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024.

Sh. Mahesh Kumar Goyal, Ludhiana vs ACIT | ITAT Chandigarh 2025

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

(िनधा�रणवष� / Assessment Year: 2007-08) Shri Mahesh Kumar Goel ACIT-Circle-6 बनाम/ 259 Industrial Area-A Aaykar Bhawan, Rishi Nagar Vs. Ludhiana. Ludhiana. �थायीलेखासं./जीआइआरसं./PAN/GIR No.ABGPG-2297-L (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Ashwani Kumar (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 04-06-2025 घोषणाकीतारीख /Date of Pronouncement : 09-06-2025 आदेश / O R D E R Per Laliet Kumar (Judicial Member) 1. The Ld. AR, at the outset, sought withdrawal of the captioned appeal on the ground that the assessee has settled the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 and Form No.2 has already been issued to the assessee which has been placed on record. The same was not objected to by Ld. Sr. DR.

Accepting the prayer of Ld. AR, the appeal of the assessee stand dismissed as withdrawn subject to liberty to the assessee to seek revival of the appeal in case the aforesaid resolution fails, for whatever reasons.

The appeal stand dismissed as withdrawn. Order pronounced on 09-06-2025. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 09-06-2025. आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR

ITAT CHANDIGARH

SH. MAHESH KUMAR GOYAL,LUDHIANA vs. ACIT, C-6, LUDHIANA

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