M/S METLONICS INDUSTRIES PVT. LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH
आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCH, ‘B’, CHANDIGARH
BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT &
SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No. 1239/CHD/2019
Ǔनधा[रण वष[ / Assessment Year : 2011-12
M/s Metlonics Industries
Pvt. Ltd.,
Plot No. 118, Industrial
Area Phase -2,
Chandigarh
बनाम
Vs.
The DCIT,
Circle 1(1),
Chandigarh
èथायी लेखा सं./PAN NO: AACCM2009A
अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent
( Hybrid Mode )
Ǔनधा[ǐरती कȧ ओर से/Assessee by : None (Withdrawal Application)
राजèव कȧ ओर से/ Revenue by : Shri Ved Parkash Kalia, Sr. DR
सुनवाई कȧ तारȣख/Date of Hearing
:
25.02.2025
उदघोषणा कȧ तारȣख/Date of Pronouncement
:
25.02.2025
आदेश/Order
Per Bench :
Appeal in this case has been filed by the assessee against the order dated 18.07.2019 of ld. Commissioner of Income Tax
(Appeals)-1, Chandigarh [herein referred to as ‘CIT(A)’], for the Assessment Year 2011-12. 2. During the proceedings, none appeared on behalf of the Assessee. However, an application has been filed by the Assessee on 24.02.2025 for withdrawal of this appeal on the ground that the Assessee has opted for the 'Vivad Se Vishwas
1239-Chd-2019
M/s Metlonics Industries Pvt Ltd, Chandigarh
Scheme 2024’ and sought permission of the Bench to withdraw the aforementioned appeal. Necessary certificate in Form No.2
under Rule 5 has been issued to him which is placed on record.
3. Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 fails 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.
4. In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced on 25.02.2025. ( RAJPAL YADAV )
Accountant Member
“आर.के.”
1239-Chd-2019
M/s Metlonics Industries Pvt Ltd, Chandigarh
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to :
1. अपीलाथȸ/ The Appellant
2. Ĥ×यथȸ/ The Respondent
3. आयकर आयुÈत/ CIT
4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT,
CHANDIGARH
5. गाड[ फाईल/ Guard File
आदेशानुसार/ By order,
सहायक पंजीकार/