VIPAN KUMAR 237-10, NEW KUNDAN PURI CIVIL LINES, LUDHIANA,PUNJAB vs. VIKAS KUMAR KHICHAR THE DEPUTY COMMISSIONER OF NCOME TAX CENTRAL CIRCLE-1, LUDHIANA, PUNJAB

The present appeal is directed at the instance of the Assessee against the order of ld. Commissioner of Income Tax (Appeals)-5, Ludhiana, dated 09/02/2024 passed for A.Y. 2013-14.

During the course of hearing none appeared on behalf of the Assessee, however a withdrawal application filed by the Ld. Counsel for the Assessee wherein it was 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. 28.11.2024, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.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In view of the above, the appeal of the assessee is dismissed as withdrawn.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. 5. In light of aforesaid, the appeal of the assessee is dismissed as withdrawn.