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Facts
The assessee's appeal for Assessment Year 2012-13 arose against the CIT(A)/NFAC order. The case was called twice, and the assessee did not appear. The assessee had filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The assessee had submitted Form 1 & 2 under the Vivad Se Vishwas Scheme, but Form 4 had not been issued by the prescribed authority. The Revenue did not dispute the assessee's averments.
Key Issues
Whether the appeal could be dismissed as withdrawn due to the assessee not appearing and having filed an application under the Vivad Se Vishwas Scheme.
Sections Cited
147, 144, Income Tax Act, 1961
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: Sh. Satbeer Singh Godara & Sh. Manoj Kumar Aggarwal
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1060678101(1) dated 08.02.2024, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest.
It is accordingly proceeded ex-parte.
It emerges during the course of hearing that the assessee is stated to have filed application under the “Direct Tax Vivad ./2024 2 Jai Pratap Singh Se Vishwas Scheme, 2024” and has already submitted Form 1 & 2 and Form 4 thereunder has not been issued by the prescribed authority till date.
The Revenue is equally fair in not disputing this clinching averments made by the assessee at this stage.
This assessee’s appeal is dismissed as withdrawn in above terms, subject to all just exceptions.
Order Pronounced in the Open Court on 20/02/2025.