SUKHMINDER SINGH SO JOGINDER SINGH VILLAGE AND POST OFFICE UDHAMGARH, JAGADHRI YAMUNANAGAR ,HARYANA vs. ASSESSING OFFICER NFAC DELHI JURISDICTIONAL ASSESSING OFFICER INCOME TAX OFFICER WARD-5 YAMUNANAGAR, HARYANA
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. 647/CHD/2024
Ǔनधा[रण वष[ / Assessment Year : 2018-19
Sukhminder Singh,
S/o Joginder Singh,
Village and PO Udhamgarh,
Jagadhri
Yamunanagar
बनाम
Vs.
The ITO,
Ward 5,
Yamunanagar
èथायी लेखा सं./PAN NO: BPSPS7167A
अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent
( Hybrid Mode )
Ǔनधा[ǐरती कȧ ओर से/Assessee by : None (Withdrawal Application)
राजèव कȧ ओर से/ Revenue by : Shri Rohit Sharma, CIT DR
सुनवाई कȧ तारȣख/Date of Hearing
:
06.02.2025
उदघोषणा कȧ तारȣख/Date of Pronouncement
:
24.02.2025
आदेश/Order
Per Krinwant Sahay, AM :
Appeal in this case has been filed by the assessee against the order dated 15.03.2024 of ld. Commissioner of Income Tax
(Appeals), National Faceless Appeal Centre (NFAC), Delhi
[hereinafter referred to as ‘CIT(A)’], for the Assessment Year
2018-19. 2. It is seen from the record that the Registry has pointed out a delay of 08 days (09 days as per Assessee) in filing of 647-Chd-2024
Sukhminder Singh, Jagdhari the appeal. The Assessee has submitted that an Application for condonation of delay, which is reproduced as under:
647-Chd-2024
Sukhminder Singh, Jagdhari
We have considered the issue brought on record and gone through the contents of the affidavit for condonation of delay and we feel it appropriate to condone the delay because of the nature of issue discussed in the affidavit.
The ld. DR had no objection for condonation of delay.
During the proceedings, none appeared on behalf of the Assessee. However, an application dated 23.01.2025 has been filed on by the Assessee for withdrawal of this appeal on the ground that the Assessee has opted for Direct Tax '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. 6. Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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
647-Chd-2024
Sukhminder Singh, Jagdhari 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.
7. In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced on 24 02.2025. ( RAJPAL YADAV )
Accountant Member
“आर.के.”
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/