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Facts
The assessee filed an appeal for Assessment Year 2017-18. During the hearing, it was stated that the assessee applied under the 'Direct Tax Vivad Se Vishwas Scheme, 2024' and submitted necessary forms, but the authority has not yet issued the relevant documents.
Held
The Tribunal noted that the assessee had applied under the Direct Tax Vivad Se Vishwas Scheme and the Revenue did not dispute this averment. Therefore, the appeal was considered as withdrawn by the assessee.
Key Issues
Whether the appeal can be dismissed as withdrawn due to the pendency of the application under the 'Direct Tax Vivad Se Vishwas Scheme'.
Sections Cited
143(3)
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 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2021-22/1035620799(1) dated 16.09.2021, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
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 & ./2021 2 Ashay Gupta 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This assessee’s appeal is dismissed as withdrawn in above terms, subject to all just exceptions.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 18/02/2025.