AVNISH AGRAWAL,NOIDA vs. DCIT, CC 1, NOIDA

ITA No.1173/Del/2021

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “A” NEW DELHI

BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER

आ.अ.सं/.I.T.A No.1173/Del/2021
िनधा रणवष /Assessment Year:2012-13

Avnish Agrawal,
H.No. 51, Sector-15A, Noida,
Uttar Pradesh.
PAN No.AFNPA0922R
बनाम
Vs.
DCIT
CC-1,
2nd Floor, ARTO Complex,
Sector-33, Noida,
Uttar Pradesh.

अपीलाथ Appellant
यथ/Respondent

Assessee by None
Revenue by Ms. Shivani Bansal, Sr. DR

सुनवाईकतारीख/ Date of hearing:
07.01.2025
उोषणाकतारीख/Pronouncement on 07.01.2025

आदेश /O R D E R
PER C.N. PRASAD, J.M.
This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-4, Kanpur dated 15.07.2021 for AY 2012-13 in sustaining the reopening of assessment u/s 148 of the Act.
2. At the time of hearing, Ld. Departmental Representative (DR) stated that the assessee had adopted under Vivad se Vishwas
Scheme, 2024 (VSVS) to settle the disputes in appeal and filed an 2

application. The Ld. DR furnished a verification report in respect of application filed by the assessee under Direct Tax Vivad se Vishwas
Scheme, 2024. None appeared on behalf of the assessee. In the light of the submissions of the Ld. DR and the verification report this appeal is dismissed with liberty to the assessee to file miscellaneous application in the event of Revenue rejecting the application filed by the assessee to settle the disputes in appeal under Direct Tax Vivad se Vishwas Scheme, 2024. 3. In the result, appeal of the assessee is dismissed with the above observations.
Order pronounced in the open court on 07.01.2025 (AVDHESH KUMAR MISHRA) (C.N. PRASAD)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 07.01.2025
*Kavita Arora, Sr. P.S.
Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT
(DR)/Guard file of ITAT.
By order