GUNJAN GUPTA,NOIDA vs. INCOME TAX OFFICER,WARD-2(1)(1),AGRA, AGRA

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ITA 215/AGR/2023Status: DisposedITAT Agra05 February 2025AY 2014-15Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had filed an application under the Vivad Se Vishwas Scheme and the Revenue did not dispute this fact. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for AY 2014-15. During the hearing, it was stated that the assessee had filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

The primary issue was the pendency of an application filed by the assessee under the Direct Tax Vivad Se Vishwas Scheme, 2024, which led to the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

Hearing: 05.02.2025Pronounced: 05.02.2025

ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for Assessment Year 2014-15, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1057607739(1) dated 01.11.2023, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

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 &

4.

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

5.

This assessee’s appeal is dismissed as withdrawn in above terms, subject to all just exceptions. Order Pronounced in the Open Court on 05/02/2025.

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