LALA GUARI MAL BUTAIL TRUST,PALAMPUR vs. ITO (E) , SOLAN
आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH
HEARING THROUGH: PHYSICAL MODE
ŵी लिलत कुमार, Ɋाियक सद˟ एवं ŵी कृणवȶ सहाय, लेखा सद˟
BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM
आयकर अपील सं./ ITA No. 227/Chd/ 2024
िनधाŊरण वषŊ / Assessment Year : 2014-15
Lala Guari Mal Butail Trust
C/o Bundla Tea Estate, PO Bundla,
Palampur, Himachal Pradesh-
176061
बनाम
The ITO (Exemptions)
Solan
˕ायी लेखा सं./PAN NO: AAATL3208R
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent
िनधाŊįरती की ओर से/Assessee by :
None( Withdrawal Application)
राजˢ की ओर से/ Revenue by :
Shri Vivek Vardhan, Addl. CIT, Sr. DR
सुनवाई की तारीख/Date of Hearing :
10/03/2025
उदघोषणा की तारीख/Date of Pronouncement : 12/03/2025
आदेश/Order
PER LALIET KUMAR, JM:
The present appeal is directed at the instance of the Assessee against the order of ld. CIT, Appeal ADDL/JCIT (A)-1, Visakhapatnam dt. 22/01/2024
passed for A.Y. 2014-15. 2. During the course of hearing none appeared on behalf of the Assessee. However the assessee moved an application wherein the Ld.
Counsel for the Assessee submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 24/02/2025, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.
The Ld. Sr. DR, on the other hand, was unable to controvert the facts submitted by the Assessee and didn’t object to application seeking withdrawal of the subject appeal.
In view of the above, the appeal of the assessee is dismissed as withdrawn. However, it is observed that in case Assessee fails to avail the 2
benefit of this scheme due to any technicalities, then Assessee will be at liberty to get this appeal revived by filing a Misc. Application. This application should be filed within limitation period provided u/s 254(2) of the Act.
In light of aforesaid, the appeal of the assessee is dismissed as withdrawn.
(Order pronounced in the open Court on 12/03/2025 ) कृणवȶ सहाय
लिलत कुमार
(KRINWANT SAHAY)
(LALIET KUMAR)
लेखा सद˟/ ACCOUNTANT MEMBER Ɋाियक सद˟ /JUDICIAL MEMBER
AG
आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to :
अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. आयकर आयुƅ (अपील)/ The CIT(A) 5. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 6. गाडŊ फाईल/ Guard File
आदेशानुसार/ By order,
सहायक पंजीकार/