SOM DATT,SANOLI vs. INCOME TAX OFFICER, UNA

आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH

HEARING THROUGH: HYBRID MODE

ŵी िवŢम िसंह यादव, लेखा सद˟ एवं ŵी परेश म. जोशी, Ɋाियक सद˟
BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM

आयकर अपील सं./ ITA NO. 677/Chd/2023
िनधाŊरण वषŊ / Assessment Year : 2015-16

Som Datt
VPO-Sanoli, Tehsil and Dist: Una
(Himachal Pradesh)
बनाम

The ITO
Ward, Una
˕ायी लेखा सं./PAN NO: ABFPD8657E
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent

िनधाŊįरती की ओर से/Assessee by :
Shri Ashwani Kumar, CA
राजˢ की ओर से/ Revenue by :
Shri Ved Parkash Kalia, Sr. DR

सुनवाई की तारीख/Date of Hearing :
20/02/2025
उदघोषणा की तारीख/Date of Pronouncement : 21/02/2025

आदेश/Order

PER PARESH M. JOSHI, J.M. :

The present appeal is directed at the instance of the Assessee against the order of ld. CIT(A)/ NFAC, Delhi, dated 12/09/2023 passed for A.Y. 2015-16. 2. During the course of hearing the Ld. Counsel for the Assessee submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad
Se Vishwas, 2024” Scheme and the Income Tax Department has since issued
Form No. 2 dt. 12/02/2025, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.
3. The Ld. Sr DR, on the other hand, was unable to controvert the facts submitted by the Assessee and didn’t object to application seeking withdrawal of the subject appeal.
4. In view of the above, the appeal of the assessee is dismissed as withdrawn. However, it is observed that in case Assessee fails to avail the benefit of this scheme due to any technicalities, then Assessee will be at liberty to get this appeal revived by filing a Misc. Application. This application should be filed within limitation period provided u/s 254(2) of the Act.
5. In light of aforesaid, the appeal of the assessee is dismissed as withdrawn.

(Order pronounced in the open Court on 21/02/2025 ) िवŢम िसंह यादव

परेश म. जोशी
( VIKRAM SINGH YADAV)

(PARESH M. JOSHI)
लेखा सद˟/ ACCOUNTANT MEMBER

Ɋाियक सद˟ / JUDICIAL MEMBER

AG

आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to :

आदेशानुसार/ By order,
सहायक पंजीकार/