KUMOD KUMAR AGARWAL,MATHURA vs. INCOME TAX OFFICER 1(3)(1), MATHURA

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ITA 404/AGR/2024Status: DisposedITAT Agra07 February 2025AY 2007-08Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI M. BALAGANESH (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

During the course of hearing, it emerged that the assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. The Revenue did not dispute this averment.

What were the facts?

The assessee's twin appeals for assessment year 2007-08 arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre. These proceedings involve sections 147, 263, and 154 of the Income-tax Act, 1961.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 147,Section 263,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH, “SMC” AGRA

Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESH

Hearing: 07.02.2025Pronounced: 07.02.2025

PER SATBEER SINGH GODARA, JM These assessee’s twin appeals & 405/Agr/2024 for assessment year 2007-08, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250 /2024-25/1067557158(1) and ITBA/NFAC/S/250/2024- 25/1067556570(1), both dated 12.08.2024 involving proceedings under section 147 r.w.s. 263 and 154 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively.

2.

It emerges during the course of hearing that the assessee herein has opted for settling the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 by filing the prescribed Form -1 in the office of the designated authority.

3.

The Revenue is equally fair in not disputing this clinching averment made by the assessee at this stage.

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