RAMESH SINGH KUSHWAHA,PURANI CHAWNI vs. INCOME TAX OFFICER, CITY CENTRE GWALIOR
What did the Tribunal hold?
The Tribunal noted that the assessee had applied under the Vivad Se Vishwas Scheme and that the Revenue did not dispute this fact. Therefore, the appeal was to be dealt with based on this development.
What were the facts?
The assessee filed an appeal against the CIT(A)/NFAC's order for AY 2011-12. During the hearing, it was stated that the assessee had applied under the 'Direct Tax Vivad Se Vishwas Scheme, 2024' and submitted Forms 1 & 2, but Form 4 had not yet been issued by the authority.
What were the issues?
Whether the appeal should be allowed to proceed or be dismissed as withdrawn, given the assessee's application under the Direct Tax Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: Sh. Satbeer Singh Godara & Sh. M. Balaganesh
ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2011-12, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1057846504(1) dated 09.11.2023, in proceedings u/s 147 r.w.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This assessee’s appeal is dismissed as withdrawn in above terms, subject to all just exceptions.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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- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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