MEWA SINGH,PANCHKULA vs. ITO WARD-2, PANCHKULA

We have considered the facts and reasoning furnished by the Assessee. In view of the explanation and reasoning given in the affidavit, the delay of four days in filing the appeal is condoned. 5. The ld. DR did not have objection to the submissions made by the Counsel of the Assessee. Accordingly, the delay is hereby condoned and the appeal is being heard on merits. 6. During the proceedings, none appeared on behalf of the Assessee. However, an application dated 13.05.2025 has been filed by the Assessee for withdrawal of this appeal on the ground that the Assessee has opted for the 'Vivad Se Vishwas Scheme 2024’ and sought permission of the Bench to withdraw the aforementioned appeal. Necessary certificate in Form No.2 under Rule 5 has been issued to him which is placed on record. 7. Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 448-Chd-2024 Mewa Singh, Panchkula 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. 8. In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced on 20.05.2025. ( RAJPAL YADAV ) Accountant Member “आर.के.”