GURMAIL SINGH,CHANDIGARH vs. INCOME TAX OFFICER, CHANDIGARH

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 No. 525/CHD/2024
Ǔनधा[रण वष[ / Assessment Year : 2011-12

Gurmail Singh,
H.No. 2667,
Sector 37-C,
Chandigarh
बनाम
Vs.

The ITO,
Chandigarh
èथायी लेखा सं./PAN NO: AJDPS9389N
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 Vardhan, 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 :

Appeal in this case has been filed by the assessee against the order dated 20.03.2024 of ld. Commissioner of Income Tax
(Appeals), National Faceless Appeal Centre (NFAC), Delhi
[hereinafter referred to as ‘CIT(A)’], for the Assessment Year
2011-12. 2. During the proceedings, an application dated 11.02.2025
(wrongly written as 11.02.2024) has been filed by the Counsel of the Assessee for withdrawal of this appeal on the ground that the Assessee has filed an application in Form 1 under the 525-Chd-2024
Gurmail Singh, Chandigarh

'Vivad Se Vishwas 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 Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 In the result, appeal of the assessee is dismissed as withdrawn.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.”

525-Chd-2024
Gurmail Singh, 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/