SH. AWADHESH GUPTA ,MORENA vs. ITO -1, MORENA

ITA 13/AGR/2024Status: DisposedITAT Agra05 February 2025AY 2010-11Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh (Accountant Member)1 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The assessee's appeal was dismissed as withdrawn. The Tribunal noted that the Revenue did not dispute the assessee's averments regarding the application under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against an order passed under Section 144 of the Income Tax Act, 1961. During the hearing, it was stated that the assessee had applied under the "Direct Tax Vivad Se Vishwas Scheme, 2024" and submitted the necessary forms, but the prescribed authority had not yet issued Form 1 & 2 and Form 4.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the pendency of the Vivad Se Vishwas Scheme application.

Which sections of the Income-tax Act were involved?

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:

This assessee’s appeal for Assessment Year 2010-11, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1058198630(1) dated 24.11.2023, in proceedings u/s 144 of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties at length. Case file perused.

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 &

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

This assessee’s appeal is dismissed as withdrawn in above terms, subject to all just exceptions.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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