M/S SHIVALIKVIEW STEEL TRADING PVT. LTD.,CHANDIGARH vs. ACIT, CC-1, CHANDIGARH
आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCH, ‘B’, CHANDIGARH
BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT &
SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No. 347/CHD/2023
Ǔनधा[रण वष[ / Assessment Year : 2019-20
M/s Shivalikview Steel
Trading Pvt. Ltd.,
Plot No. 3, Industrials
Area,
Phase-1, Chandigarh
बनाम
Vs.
The ACIT,
Central Circle-1,
Chandigarh
èथायी लेखा सं./PAN NO: AAHCS1295B
अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent
( Hybrid Hearing )
Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Ashwani Kumar, CA
राजèव कȧ ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR
सुनवाई कȧ तारȣख/Date of Hearing
:
31.01.2025
उदघोषणा कȧ तारȣख/Date of Pronouncement
:
06.02.2025
आदेश/Order
Per Krinwant Sahay, AM :
Appeal in this case has been filed by the assessee against the order dated 29.03.2023 of ld. Commissioner of Income Tax
(Appeals)-3, Gurgaon [hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2019-20. 2. At the outset, it has been submitted by the ld.
Authorized Representative of the Assessee that the Assessee intends for withdrawal of this appeal on the ground that the 347-Chd-2023
M/s Shivalikview Steel Trading Pvt. Ltd., Chandigarh
Assessee has opted to avail the benefit of 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.
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 Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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.
7. In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced on 06.02.2025. ( RAJPAL YADAV )
Accountant Member
“आर.के.”
347-Chd-2023
M/s Shivalikview Steel Trading Pvt. Ltd., Chandigarh
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/