HARSH GARG,AGRA vs. ITO,WARD 1(1)(1), AGRA
Facts
The assessee's appeal for Assessment Year 2016-17 arises against the CIT(A)/NFAC's order under Section 147 of the Income Tax Act. The assessee had stated that they filed an application under the 'Direct Tax Vivad Se Vishwas Scheme, 2024' and submitted the necessary forms, but the authority had not yet issued the relevant documents.
Held
Since the assessee did not appear and the Revenue did not dispute the averments made by the assessee, the Tribunal proceeded ex-parte. The appeal was considered as withdrawn by the assessee.
Key Issues
Whether the assessee's appeal should be dismissed as withdrawn due to non-appearance and submission of forms under the Vivad Se Vishwas Scheme.
Sections Cited
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
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2016-17,
arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1070727232(1) dated 28.11.2024,
in proceedings u/s 147 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
Se Vishwas Scheme, 2024” and has already submitted Form 1 &
ITA No. 547/Agr./2024 2 Harsh Garg 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This assessee’s appeal is dismissed as withdrawn in above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.
Sd/- Sd/- (Manoj Kumar Aggarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 20/02/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR
