MEENA SHARMA,SEWLA vs. ITO WARD-2(1)(2), AGRA

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ITA 182/AGR/2024Status: DisposedITAT Agra17 February 2025AY 2011-12Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Manoj Kumar Aggarwal (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The assessee had filed an application under the 'Direct Tax Vivad Se Vishwas Scheme, 2024', and submitted Form 1 & 2. The prescribed authority had not yet issued Form 4. The Revenue did not dispute these averments.

What were the facts?

The assessee's appeal for Assessment Year 2011-12 arises against the CIT(A)/NFAC order. During the hearing, it was revealed that the assessee had applied under the Direct Tax Vivad Se Vishwas Scheme, 2024, and submitted the required forms.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the assessee's application under the 'Direct Tax Vivad Se Vishwas Scheme, 2024'?

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: 17.02.2025Pronounced: 17.02.2025

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for Assessment Year 2011-12, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1062354003(1) dated 11.03.2024, 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.

2.

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 Meena Sharma 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This assessee’s appeal is dismissed as withdrawn in above terms, subject to all just exceptions.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 17/02/2025.

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