SANDHYA RANI,YAMUNA NAGAR vs. INCOME TAX OFFICER, WARD-4, YAMUNA NAGAR, YAMUNA NAGAR

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. 830/CHD/2024
Ǔनधा[रण वष[ / Assessment Year : 2015-16

Sandhya Rani,
C/o Tej Mohan Singh,
Advocate,
527, Sector 10-D,
Chandigarh
बनाम
Vs.

The ITO,
Ward 4,
Yamunanagar
èथायी लेखा सं./PAN NO: AUOPR2187B
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 18.06.2024 of ld. Addl. / Joint Commissioner of Income Tax (Appeals)-1, Delhi for the Assessment Year
2015-16. 2. During the proceedings, an application dated 31.01.2025
has been filed by the Counsel of the Assessee for withdrawal of this appeal on the ground that the Assessee has moved an application under the Direct Tax 'Vivad Se Vishwas Scheme

830-Chd-2024
Sandhya Rani, Yamunanagar

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 Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 In the result, appeal of the assessee is dismissed as withdrawn.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

“आर.के.”

830-Chd-2024
Sandhya Rani, Yamunanagar

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/