JAGTAR SINGH,KALANWALI vs. ITO, W-3, SIRSA
आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCH, ‘A’, CHANDIGARH
BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER
& SHRI PARESH M. JOSHI, JUDICIAL MEMBER
आयकर अपील सं./ ITA No. 1368/CHD/2019
Ǔनधा[रण वष[ / Assessment Year: 2014-15
Jagtar Singh
Prop. M/s Jaura Jewellers,
Kalanwali C/o Bhagirath Gupta,
Advocate Street,
Khazanchian, Sirsa 124055
Haryana
Vs.
बनाम
The ITO,
Ward 3,
Sirsa
èथायी लेखा सं./PAN No: AFUPS4188J
अपीलाथȸ/ ASSESSEE
Ĥ×यथȸ/
REPSONDENT
( Hybrid Hearing )
Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Neeraj Kumar, Advocte (Virtual)
राजèव कȧ ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr.DR
सुनवाई कȧ तारȣख/Date of Hearing
:
28.01.2025
उदघोषणा कȧ तारȣख/Date of Pronouncement
:
28.01.2025
आदेश/Order
Per Paresh M. Joshi, JM :
Appeal in this case has been filed by the assessee against the order dated 27.08.2019 of ld. Commissioner of Income Tax (Appeals)-5,
Ludhiana [hereinafter referred to as ‘CIT(A)’], for the Assessment Year
2014-15. 2. The Ld. Counsel, on behalf of the Assessee, has filed an application dated 27.01.2025 for withdrawal of this appeal on the 1368-Chd-2019
Jagtar Singh Prop M/s Jaura Jewellers,
Distt.Sirsa ground that he has opted to settle the dispute under the Direct Tax
'Vivad Se Vishwas Scheme, 2024’ and has accordingly filed the requisite
Form (1) under the Scheme. It has further been submitted that the Designated Authority under the said scheme has issued the necessary
Certificate under section 92(1) the Finance (No.2) Act, 2024 confirming the resolution of dispute by determining the amount payable by the Assessee. As such a prayer has been made by the Assessee for withdrawal of the captioned appeal.
Considering the prayer of the assessee, this appeal is dismissed as withdrawn because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 failed 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. 4. In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced on 28.01.2025. ( VIKRAM SINGH YADAV ) Accountant Member “rkk”
1368-Chd-2019
Jagtar Singh Prop M/s Jaura Jewellers,
Distt.Sirsa
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to :
1. अपीलाथȸ/ The Assessee
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/