GIAN SINGH,ISMAILABAD,KURUKSHETRA,HARYANA vs. INCOME TAX OFFICER, KURUKSHETRA , HARYANA
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. 868 /Chd/2023
िनधाŊरण वषŊ / Assessment Year : 2017-18
Gian Singh
Prop. M/s Om Shree Sai Nath
Trading Co. Shop No. 147, New
Grain Market, Ismailabad
बनाम
The ITO
W-1, Kurukshetra
˕ायी लेखा सं./PAN NO: FNQPS3662J
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent
िनधाŊįरती की ओर से/Assessee by :
Shri Kapil Verma
राजˢ की ओर से/ Revenue by :
Shri Vivek Vardhan, Addl. CIT, Sr. DR
सुनवाई की तारीख/Date of Hearing :
23/01/2025
उदघोषणा की तारीख/Date of Pronouncement : 23/01/2025
आदेश/Order
PER VIKRAM SINGH YADAV, A.M:
The present appeal is directed at the instance of the Assessee against the order of CIT(A)/NFAC, Delhi dated 07/11/2023 passed for A.Y. 2017-18. 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. 16/01/2025, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.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.
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 In view of the above, the appeal of the assessee is dismissed as withdrawn.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 In light of aforesaid, the appeal of the assessee is dismissed as withdrawn.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 23/01/2025 परेश म. जोशी
िवŢम िसंह यादव
(PARESH M. JOSHI)
( VIKRAM SINGH YADAV)
Ɋाियक सद˟ / JUDICIAL MEMBER
लेखा सद˟/ ACCOUNTANT 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/