TONY AGRAWAL,JATTARI ALIGARH vs. INCOME TAX OFFICER, WARD-1(1), ALIGARH

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ITA 542/AGR/2024Status: DisposedITAT Agra20 February 2025AY 2010-11Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Manoj Kumar Aggarwal (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had submitted an application under the Direct Tax Vivad Se Vishwas Scheme, 2024, and certain forms were not yet issued by the prescribed authority. The Revenue did not dispute these averments.

What were the facts?

The assessee's appeal for Assessment Year 2010-11 arose against an order passed under sections 144 and 147 of the Income Tax Act. The case was called twice, and no one appeared for the assessee. The assessee had filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be dismissed as withdrawn in light of the assessee's application under the Direct Tax Vivad Se Vishwas Scheme, 2024, and non-issuance of forms by the authority.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

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

Hearing: 20.02.2025Pronounced: 20.02.2025

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for Assessment Year 2010-11, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1070886551(1) dated 04.12.2024, in proceedings u/s 144 r.w.s. 147 of the Income Tax Act, 1961 (in short “the Act”).

2.

Case called twice. None appears at the assessee’s behest.

It is accordingly proceeded ex-parte.

3.

It emerges during the course of hearing that the assessee is stated to have filed application under the “Direct Tax Vivad ./2024 2 Tony Agrawal 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.

4.

The Revenue is equally fair in not disputing this clinching averments made by the assessee at this stage.

5.

This assessee’s appeal is dismissed as withdrawn in above terms, subject to all just exceptions.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.

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