RADIANT CEMENT COMPANY PR IVATE LIMITED,NAHAN vs. INCOME TAX OFFICER,, NAHAN
Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY
PER BENCH The captioned appeals have been filed by the assessee before the Tribunal against the separate order of the Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 09.10.2024 passed for assessment years 2012-13 to 2015-16. 2. In all the aforementioned appeals, the assessee has filed an application for withdrawal of the appeal on the ground that he
ITA Nos.1118 to 1121/CHD/2024
A.Y.2012-13 to 2015-16
2
has availed benefit of 'Vivad Se Vishwas Scheme 2024’ and he has resolved the dispute with the Revenue under this Scheme.
Necessary certificates in Form No.2 under Rule 5 have been issued, which are placed on record.
3. Considering the prayer of the assessee, these appeals are dismissed as withdrawn because in view of this settlement of dispute under 'Vivad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 failed to avail the full benefit of this Scheme, then both sides will be at liberty to get the appeals revived after filing of application under Section 254(2) of the Income Tax Act. Such applications be filed within due date of limitation provided under this Scheme.
4. In the result, appeals of the assessee are dismissed as withdrawn.
Order pronounced on 14.05.2025. (KRINWANT SAHAY)
VICE PRESIDENT
“Poonam”
ITA Nos.1118 to 1121/CHD/2024
A.Y.2012-13 to 2015-16
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आदेश क ितिलिप अ ेिषत/ Copy of the order forwarded to :
अपीलाथ/ The Appellant 2. यथ/ The Respondent 3. आयकर आयु/ CIT 4. िवभागीय ितिनिध, आयकर अपीलीय आिधकरण, चडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड फाईल/ Guard File
आदेशानुसार/ By order,
सहायक पंजीकार/