SMT. CHAMELI DEVI,FIROZABAD vs. ITO 5(1), FIROZABAD, FIROZABAD

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ITA 81/AGR/2023Status: DisposedITAT Agra10 February 2025AY 2010-11Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Scheme, and the Revenue did not dispute this. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for assessment year 2010-11. The appeals were against orders passed under sections 271(1)(b), 271(1)(c), and 147 read with section 254 of the Income-tax Act. The assessee opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(b),Section 271(1)(c),Section 147,Section 254

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: 10.02.2025Pronounced: 10.02.2025

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

2.

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.

3.

Accordingly, all these appeals are dismissed as withdrawn in above terms subject to all just exceptions.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.

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