MRS. ANJU GUPTA,JAGADHRI vs. I.T.O. WARD -1, YAMUNA NAGAR
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आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: PHYSICAL HEARING "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 138/Chd/2023 िनधा"रण वष" / Assessment Year : 2015-16 Ms. Anju Gupta बनाम The ITO C/o Shri Tejmohan Singh, Advocate Ward-1, Yamuna Nagar # 527, Sector 10D, Chandigarh "थायी लेखा सं./PAN NO: AAPPG0389P अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज"व क" ओर से/ Revenue by : Shri Vivek Vardhan, JCIT सुनवाई क" तारीख/Date of Hearing : 26/12/2024 उदघोषणा क" तारीख/Date of Pronouncement : 26/12/2024 आदेश/Order PER VIKRAM SINGH YADAV, AM
The present appeal is directed at the instance of the Assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 18/01/2023 passed for A.Y. 2015-16. 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. 06.12.2024, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.
The Ld. 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In view of the above, the appeal of the assessee is dismissed as withdrawn.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.
In light of aforesaid, the appeal of the assessee is dismissed as withdrawn.
(Order pronounced in the open Court on 26/12/2024 ) िव"म "सह यादव (VIKRAM SINGH YADAV) लेखा सद"य / ACCOUNTANT MEMBER AG Date: 26/12/2024
आदेश क" "ितिलिप अ"ेिषत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant
""यथ"/ The Respondent 3. आयकर आयु"/ CIT 4. िवभागीय "ितिनिध, आयकर अपीलीय आिधकरण, च"डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड" फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/