SH. SATISH KUMAR,YAMUNA NAGAR vs. ITO, JAGADHRI
Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL
PER BENCH
The assessees are in appeal before the Tribunal against the order of the Commissioner of Income Tax (Appeals) [in short
‘the CIT
(A)’]
dated
28.09.2021,
30.08.2021,
ITA 393/CHD/2022
ITA 277&279/CHD/2023
3
03.2023 and 13.03.2023 passed for assessment year 2017-18,2015-16, 20-18-19 and 2018-19 respectively. 2. The assessees in all these appeals have filed an application for withdrawal of these appeals on the ground that they have availed benefit of 'Vivad Se Vishwas Scheme 2024’ and has resolved the dispute with the Revenue under this Scheme. Necessary certificate in Form No.2 under Rule 5 has been issued to them which is placed on record. 3. Considering the prayers of the assessees, these appeals are dismissed as withdrawn because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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, assessees 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 application be filed within due date of limitation provided under this Scheme. ITA 393/CHD/2022 ITA 277&279/CHD/2023 4
In the result, appeals of the assessees are dismissed as withdrawn. Order pronounced on 17.03.2025. (MANOJ KUMAR AGGARWAL) VICE PRESIDENT
“Poonam”
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/