LATE MR.DINESH CHANDRA KATARA (THROUGH LEGAL HEIR MRS.MANJU KATARA(WIFE),AGRA vs. INCOME TAX OFFICER 2(1)(1), AGRA, AGRA

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ITA 216/AGR/2023Status: DisposedITAT Agra18 February 2025Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Manoj Kumar Aggarwal (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the Revenue did not dispute the averments made by the assessee. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee's legal heir filed an appeal against an order for Assessment Year 2010-11. During the hearing, it was stated that the assessee had filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024. However, Form 1 & 2 and Form 4 thereunder have not been issued by the prescribed authority.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to an ongoing Vivad Se Vishwas application and non-issuance of relevant forms.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

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: 18.02.2025Pronounced: 18.02.2025

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s/alleged legal heir’s appeal for Assessment Year 2010-11, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2022-23/1042899204(1) dated 29.04.2022, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

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 & ./2023 2 Late Mr. Dinesh Chandra Katara 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This assessee’s appeal is dismissed as withdrawn in above terms, subject to all just exceptions.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 18/02/2025.

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