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Facts
The assessee filed an appeal for the assessment year 2010-11 against an order from NFAC, Delhi. This appeal pertains to proceedings under various sections of the Income-tax Act, 1961.
Held
The assessee opted for settlement of disputes under the Direct Tax Vivad Se Vishwas Scheme, 2024, a fact not disputed by the Revenue. Consequently, the appeals are dismissed as withdrawn.
Key Issues
Whether the appeals can be dismissed as withdrawn due to opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
271(1)(b), 271(1)(c), 147, 254, Income-tax Act, 1961
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
These assessee’s appeal for assessment year 2010-11 arises against NFAC, Delhi DIN and Order No. ITBA/NFAC/S/250/2023- 24/1052074766(1)/1052073983(1)/1052549753(1) dated 13.04.2023 & 03.05.2023 in proceedings U/s 271(1)(b), 271(1)(c) & u/s 147 r.w.s 254 of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’. to 81/Agr/2023 Smt.Chameli Devi
It emerges that the assessee has opted for settlement of disputes in these appeals under the Direct Tax Vivad Se Vishwas Scheme, 2024 which is evident from Form Nos.1 as placed on record. The Revenue has not disputed the same.
Accordingly, all these appeals are dismissed as withdrawn in above terms subject to all just exceptions.
Order pronounced in the open court on 10th February, 2025.