RAGHVENDRA PRATAP SINGH CHAUHAN,ETAH vs. INCOME TAX OFFICER WARD 3(2) ETAH, ETAH
What did the Tribunal hold?
The Tribunal dismissed the assessee's appeal as withdrawn. This was based on the assessee's submission regarding the Vivad Se Vishwas Scheme application and the Revenue not disputing this fact.
What were the facts?
The assessee filed an appeal for AY 2010-11. During the hearing, it was stated that the assessee had filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024, but the prescribed authority had not yet issued the relevant forms.
What were the issues?
The primary issue was the status of the assessee's application under the Vivad Se Vishwas Scheme and its impact on the ongoing appeal proceedings.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
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 2010-11, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1070150704(1) dated 06.11.2024, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).
Hear both the parties at length. Case file perused. 2.
It emerges during the course of hearing that the assessee is stated to have filed application under the “Direct Tax Vivad Se Vishwas Scheme, 2024” and has already submitted Form 1 & ./2024 2 Raghvenddra Pratap Singh Chauhan 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This assessee’s appeal is dismissed as withdrawn in above terms, subject to all just exceptions.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.
More judgments on Section 147
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- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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