ISHAM SINGH,KURUKSHETRA vs. INCOME TAX OFFICER, WARD-1, KURUKSHETRA
आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH
HEARING THROUGH: PHYSICAL 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. 861/Chd/2024
िनधाŊरण वषŊ / Assessment Year : 2012-13
Isham Sigh
H.No. 2216, Shanti Nagar,
Kurukshetra, Haryana-136118
बनाम
The ITO
Ward-1, Kurukshetra
˕ायी लेखा सं./PAN NO: ERLPS9552M
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent
िनधाŊįरती की ओर से/Assessee by :
None(Withdrawal Application)
राजˢ की ओर से/ Revenue by :
Shri Vivek Vardhan, Addl. CIT, Sr. DR
सुनवाई की तारीख/Date of Hearing :
20/02/2025
उदघोषणा की तारीख/Date of Pronouncement : 21/02/2025
आदेश/Order
PER VIKRAM SINGH YADAV, A.M. :
The present appeal is directed at the instance of the Assessee against the order of ld. CIT(A)/NFAC Delhi dt. 19/06/2024 passed for A.Y. 2012-13. 2. During the course of hearing none appeared on behalf of the Assessee.
However the assessee moved an application wherein 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. 07/02/2025, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.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.
In view of the above, the appeal of the assessee is dismissed as withdrawn.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 In light of aforesaid, the appeal of the assessee is dismissed as withdrawn.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 ) परेश म. जोशी
िवŢम िसंह यादव
(PARESH M. JOSHI)
( VIKRAM SINGH YADAV)
Ɋाियक सद˟ / JUDICIAL MEMBER
लेखा सद˟/ ACCOUNTANT MEMBER
AG
आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to :
अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 5. गाडŊ फाईल/ Guard File
आदेशानुसार/ By order,
सहायक पंजीकार/