ANJU KAUSHAL,PANCHKULA vs. INCOME TAX OFFICER, WARD-1, PANCHKULA, PANCHKULA
आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCH, ‘A’, CHANDIGARH
BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT &
SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA Nos. 758 & 759/CHD/2023
Ǔनधा[रण वष[ / Assessment Year: 2010-11
Anju Kaushal,
C/o Shri Tej Mohan Singh,
Advocate,
# 527, Sector 10D,
Chandigarh
बनाम
Vs.
The ITO,
Ward 1,
Panchkula
èथायी लेखा सं./PAN NO: AFSPK0769D
अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent
( Hybrid Mode )
Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Tej Mohan Singh, Advocate
राजèव कȧ ओर से/ Revenue by : Shri Vivek Vaadhan, Addl. CIT, Sr.DR
सुनवाई कȧ तारȣख/Date of Hearing
:
25.02.2025
उदघोषणा कȧ तारȣख/Date of Pronouncement
:
25.02.2025
आदेश/Order
Per Bench :
Both the appeals have been filed by the assessee against the separate orders dated 20.10.2023 and 24.11.2023
respectively of ld. Commissioner of Income Tax (Appeals),
National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2010-11. 2. During the proceedings, an application dated 23.01.2025
has been filed by the Counsel of the Assessee for withdrawal of aforesaid appeals on the ground that the Assessee has opted
758 & 759-Chd-2023
Anju Kaushal, Panchkula for Direct Tax 'Vivad Se Vishwas Scheme 2024’ and sought permission of the Bench to withdraw the aforementioned appeals. Necessary certificates in Form No.2 under Rule 5
have been issued to him which are placed on record.
6. Considering the prayer of the assessee, both the appeals are dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 fails 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.
7. In the result, both the appeals are dismissed as withdrawn.
Order pronounced on 25.02.2025. ( KRINWANT SAHAY )
Vice President
“आर.के.”
758 & 759-Chd-2023
Anju Kaushal, Panchkula
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/