GIRRAJ KISHOR AGRAWAL,MORENA vs. INCOME TAX OFFICER,WARD-1, MORENA
What did the Tribunal hold?
The Tribunal noted that the Revenue did not dispute the assessee's averments. Therefore, the appeal was dismissed as withdrawn.
What were the 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.
What were the 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Whether the appeal should be dismissed as withdrawn due to the assessee filing an application under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Which sections of the Income-tax Act were involved?
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This assessee’s appeal is dismissed as withdrawn in above terms, subject to all just exceptions.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.
More judgments on Section 271
- Baiju Nath Jha, Noida vs Officer of the Income Tax Officer, NoidaITA 4373/DEL/2026[2012-13]Status: Disposed10 Sept 2026AY 2012-13
- Tai Angu, Aalo, West Siang vs Income Tax Officer, Ward, North LakhimpurITA 357/GTY/2026[2020-21]Status: Disposed17 Aug 2026AY 2020-21
- Tai Angu, Aalo, West Siang vs Income Tax Officer, Ward, North LakhimpurITA 356/GTY/2026[2020-21]Status: Disposed17 Aug 2026AY 2020-21
- Tai Angu, Aalo, West Siang vs Income Tax Officer, Ward, North LakhimpurITA 355/GTY/2026[2020-21]Status: Disposed17 Aug 2026AY 2020-21
- Tai Angu, Aalo, West Siang vs Income Tax Officer, Ward, North LakhimpurITA 354/GTY/2026[2019-20]Status: Disposed17 Aug 2026AY 2019-20
Recent GST High Court judgments
Search GST case law →- M/S. Nanda Contruction PVT. LTD., Angul vs. Additional Commissioner, GST And Central Excise Commissionerate, SundergarhOrissa · 28 Oct 2026
- M/S Utkal Suppliers,Ganjam vs. Assistant Commissioner Of CT And GST, Ganjam-I Circle,GanjamOrissa · 28 Oct 2026
- M/S Kotdwar Steel Limited vs. Office Of Hte Deputy CommissionerUttarakhand · 28 Oct 2026
- M/S Kotdwar Steel Limited vs. Office Of The Deputy CommissionerUttarakhand · 28 Oct 2026
- M/S Kotdwar Steel Limited vs. Office Of The Deputy CommissionerUttarakhand · 28 Oct 2026
