RAM JI LAL ,YAMUNA NAGAR vs. INCOME TAX OFFICER, WARD-3, YAMUNA NAGAR , YAMUNA NAGAR

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

377 -Chd-2024- Ram Ji Lal, Yamunanagar 2 Department has since issued Form No. 2 dt. 27.11.2024, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.

The Ld. Sr. DR, on the other hand, was unable to controvert the facts submitted by the Assessee in the absence of complete details.

In view of the above, the appeal of the assessee is dismissed as withdrawn.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.