IDS INFOTECH LTD.,CHANDIGARH, INDIA vs. ACIT, CIRCLE 5(1), CHANDIGARH, CHANDIGARH, INDIA

आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCH, ‘A’, CHANDIGARH

BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT &
SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER

आयकर अपील सं./ ITA No. 478/CHD/2023
Ǔनधा[रण वष[ / Assessment Year : 2009-10

IDS Infotech Limited,
Plot No. 1-8, RGCTP,
Chandigarh

बनाम
Vs.
The ACIT,
Circle 5(1),
Chandigarh
èथायी लेखा सं./PAN NO: AAACI4364E
अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent

( Physical Hearing )

Ǔनधा[ǐरती कȧ ओर से/Assessee by : None (Withdrawal application)
राजèव कȧ ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr.DR

सुनवाई कȧ तारȣख/Date of Hearing

:
20.01.2025
उदघोषणा कȧ तारȣख/Date of Pronouncement
:
22.01.2025

आदेश/Order

Per Krinwant Sahay, AM :

Appeal in this case has been filed by the assessee against the order dated 30.05.2023 of ld. CIT(A)-27, New Delhi
[hereinafter referred to as ‘CIT(A)’], for the Assessment Year
2009-10. 2. No one appeared on behalf of the Assessee. However, an application has been filed on behalf of the Authorized
Representative of the Assessee for withdrawal of this appeal

478-Chd-2023
IDF Infotech Limited, Chandigarh on the ground that he has availed benefit of 'Vivad Se Vishwas
Scheme 2024’ and he has resolved the dispute with the Revenue under this Scheme. 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 Considering the prayer of the assessee, this appeal is dismissed as withdrawn because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 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 In the result, appeal of the assessee is dismissed as withdrawn.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 22 .01.2025. ( RAJPAL YADAV )
Accountant Member
“आर.के.”

478-Chd-2023
IDF Infotech Limited, 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/