MUKHTIAR SINGH,PANCHKULA vs. INCOME TAX OFFICER,, NATIONAL FACELESS ASSESSMENT CENTRE
आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH
HEARING THROUGH: PHYSICAL 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. 1230/Chd/ 2024
िनधाŊरण वषŊ / Assessment Year : 2012-13
Mukhtiar Singh
C/o M M Mangla Advocate, House
No. 422, Sector 6 MDC, Panchkula
बनाम
The ITO, NFAC
Delhi
˕ायी लेखा सं./PAN NO: ABZPS1756A
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent
िनधाŊįरती की ओर से/Assessee by :
Shri Bhavya Mangla, Advocate and Shri Man Mohan Mangla, Advocate
राजˢ की ओर से/ Revenue by :
Dr. Ranjit Kaur, Addl. CIT, Sr. DR
सुनवाई की तारीख/Date of Hearing :
19/05/2025
उदघोषणा की तारीख/Date of Pronouncement : 21/05/2025
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. 22/10/2024 pertaining to Assessment Year 2012-13. 2. During the course of hearing Ld. Counsel for the Assessee moved an application wherein he submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 10/02/2025, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.
The Ld. Sr. 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.
In view of the above, the appeal of the assessee is dismissed as withdrawn. However, it is observed that in case Assessee fails to avail the benefit of this scheme due to any technicalities, then Assessee will be at liberty to get this appeal revived by filing a Misc. Application. This application should be filed within limitation period provided u/s 254(2) of the Act.
In light of aforesaid, the appeal of the assessee is dismissed as withdrawn.
(Order pronounced in the open Court on 21/05/2025) 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/