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Facts
The assessee's appeal for Assessment Year 2012-13 arises against the CIT(A)/NFAC, Delhi's order. During the hearing, it was stated that the assessee filed an application under the "Direct Tax Vivad Se Vishwas Scheme, 2024" and submitted Form 1 & 2, but Form 4 has not been issued.
Held
The Tribunal noted that the Revenue did not dispute the assessee's averments. Therefore, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee filing an application under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
271 of the Income Tax Act, 1961
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 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1068716599(1) dated 16.09.2024, in proceedings u/s 271 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This assessee’s appeal is dismissed as withdrawn in above terms, subject to all just exceptions.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.