HARSH GARG,AGRA vs. ITO,WARD 1(1)(1), AGRA

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ITA 547/AGR/2024Status: DisposedITAT Agra20 February 2025AY 2016-17Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Manoj Kumar Aggarwal (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal was considered as withdrawn by the assessee.

What were the 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.

What were the 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Whether the assessee's appeal should be dismissed as withdrawn due to non-appearance and submission of forms under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

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 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”).

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 Se Vishwas Scheme, 2024” and has already submitted Form 1 & ./2024 2 Harsh Garg 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This assessee’s appeal is dismissed as withdrawn in above terms, subject to all just exceptions.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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