DEV BHOOMI DEVELOPMENT SOCIETY,SOLAN vs. ADDL. CIT, , SOLAN
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. 1370/Chd/2018
िनधाŊरण वषŊ / Assessment Year : 2007-08
Dev Bhoomi Development Society
Sankar Bhawan, VPO Chandi, Tehsil
Kasauli, Dist: Solan HP
बनाम
The ITO
Parwanoo
˕ायी लेखा सं./PAN NO: AAATD8836D
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent
िनधाŊįरती की ओर से/Assessee by :
Shri Parveen Sharma, Advocate for Shri Vishal Mohan, Sr. Advocate
राजˢ की ओर से/ Revenue by :
Shri Vivek Vardhan, Addl. CIT, Sr. DR
सुनवाई की तारीख/Date of Hearing :
18/02/2025
उदघोषणा की तारीख/Date of Pronouncement : 19/02/2025
आदेश/Order
PER PARESH M. JOSHI, J.M. :
The present appeal is directed at the instance of the Assessee against the order of ld. Commissioner of Income Tax (Appeals), Shimla, H.P dated
27/08/2018 passed for A.Y. 2007-08. 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. 10/01/2025, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.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In view of the above, the appeal of the assessee is dismissed as withdrawn.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 In light of aforesaid, the appeal of the assessee is dismissed as withdrawn.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 19/02/2025 ) िवŢम िसंह यादव
परेश म. जोशी
( VIKRAM SINGH YADAV)
(PARESH M. JOSHI)
लेखा सद˟/ ACCOUNTANT MEMBER
Ɋाियक सद˟ / JUDICIAL MEMBER
AG
आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to :
अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. आयकर आयुᲦ (अपील)/ The CIT(A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 6. गाडᭅ फाईल/ Guard File
आदेशानुसार/ By order,
सहायक पंजीकार/