BALDEV SINGH,MODEL TOWN, AMBALA CITY vs. INCOME TAX OFFICER, WARD-1, INCOME TAX OFFICE, AMBALA
Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL
PER BENCH The assessee is in appeal before the Tribunal against the order of the Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 21.03.2024 passed for assessment year 2014-15 and 2015-16 respectively. 2. The assessees in both the appeals have filed an application for withdrawal of this appeal on the ground that he has availed benefit of 'Vivad Se Vishwas Scheme 2024’
ITA No.461 & 462/CHD/2024
A.Y. 2014-15 & 2015-16
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and he has resolved the dispute with the Revenue under this Scheme. Necessary certificate in Form No.2 under Rule 5
has been issued to him which is placed on record.
3. Considering the prayers of the assessees, both the appeals are dismissed as withdrawn because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 application 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 In the result, appeals of the assessee are dismissed as withdrawn.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 17.03.2025. (MANOJ KUMAR AGGARWAL)
VICE PRESIDENT
“Poonam”
ITA No.461 & 462/CHD/2024
A.Y. 2014-15 & 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/