AURA BUILDERS & DEVELOPERS,CHANDIGARH vs. ACIT, CL-4(1), CHANDIGARH
Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL
PER RAJ PAL YADAV, VP In both the appeals, the assessee is in appeal before the Tribunal against the separate order of the Commissioner
ITA No.309 & 310/CHD/2023
A.Y.2016-17 & 2017-18
2
of Income Tax (Appeals) [in short ‘the CIT (A)’] dated
24.03.2023 passed for assessment year 2016-17 and 2017-
18 respectively.
2. The assessee has filed applications for withdrawal of these appeals on the ground that he 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 to him 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 Considering the prayer of the assessee, these appeals are dismissed as withdrawn because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 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.
ITA No.309 & 310/CHD/2023
A.Y.2016-17 & 2017-18
3
In the result, appeals of the assessee are dismissed as withdrawn. Order pronounced on 12.03.2025. (MANOJ KUMAR AGGARWAL) (RAJPAL YADAV) ACCOUNTANT MEMBER 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/