A R ENTERPRISES,AGRA vs. COMMISSIONER OF INCOME-TAX, NFAC, DELHI, DELHI

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ITA 55/AGR/2023Status: DisposedITAT Agra12 February 2025AY 2018-19Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee's counsel requested withdrawal of the appeal due to opting for the Vivad se Vishwas scheme. The department representative had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal for the assessment year 2018-19 against an order. The assessee has opted for settlement of dispute under The Direct Tax Vivad se Vishwas Scheme, 2024 and has filed Form-1.

What were the issues?

Whether the appeal can be dismissed as withdrawn on account of the assessee opting for the Direct Tax Vivad se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AGRA

Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL

Hearing: 12.02.2025Pronounced: 12.02.2025

O R D E R PER SATBEER SINGH GODARA, JUDICIAL MEMBER:

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