What did the Tribunal hold?

The Judicial Member noted that the assessee had filed an application under the Direct Tax Vivad Se Vishwas Scheme, and the Revenue did not dispute this assertion. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal for Assessment Year 2012-13 against the order of the CIT(A)/NFAC. 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 were not issued by the prescribed authority.

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Whether the appeal can be dismissed as withdrawn in light of the assessee's application under the Direct Tax Vivad Se Vishwas Scheme?

Garima Mehta, Gwalior vs A.C.I.T., Ward-1(1), Gwalior | ITAT Agra 2025

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: Sh. Satbeer Singh Godara & Sh. Manoj Kumar Aggarwal

Hearing: 17.02.2025Pronounced: 17.02.2025

Per Satbeer Singh Godara, Judicial Member:

This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2021-22/1034092631(1) dated 09.07.2021, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).

2. 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 & ./2024 2 Girraj Kishor Agarwal 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This assessee’s appeal is dismissed as withdrawn in above terms, subject to all just exceptions.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 17/02/2025.

GARIMA MEHTA,GWALIOR vs. A.C.I.T., WARD-1(1), GWALIOR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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