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Facts
The Revenue filed an appeal against the order of the CIT, NFAC. The assessee had opted for the Direct Tax Vivad se Vishwas Scheme, 2024, and submitted Form 1. Form 2 was awaited from the Department.
Held
The Tribunal considered the assessee's submission regarding opting for the Vivad se Vishwas Scheme. In light of the assessee filing Form 1 to settle the appeal, the Revenue's appeal was dismissed.
Key Issues
Whether the Revenue's appeal should be dismissed in light of the assessee opting for the Direct Tax Vivad se Vishwas Scheme?
Sections Cited
250
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Income Tax Appellate Tribunal, DELHI BENCH “G” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD & SHRI AVDHESH KUMAR MISHRA
आदेश /O R D E R PER C.N. PRASAD, J.M.
This appeal is filed by the Revenue against the order of CIT, NFAC, Delhi dated 31/03/2022 passed u/s 250 of the Act for the AY 2015-16.
At the time of hearing Ld. Counsel for the assessee stated that assessee had opted under the Direct Tax Vivad se Vishwas Scheme, 1 2024 and declaration in Form 1 has already been submitted by the assessee on 30.12.2024 under the scheme to settle the disputes in the present appeal and Form 2 is awaited. A copy is placed on record. Ld. Counsel further submitted that Assessee also reminded the Ld. CIT through mails dated 18.7.2025, 28.7.2025 and 19.8.2025 pending issue of Form 2 by the Department. Copies of e-mails sent to Ld. CIT are placed on record.
In view of the above submission of Ld. Counsel and considering the fact that the Assessee had filed Form 1 under DTVSVS 2024 to settle the issues in appeal under the scheme, the appeal of the Revenue is dismissed. However, in the event of Revenue not accepting the declaration of the Assessee filed under DTVSVS 2024, the Revenue is at liberty to approach the Tribunal in MA to recall the order and to pursue the appeal on merits. With these observations this appeal of the Revenue is dismissed.
In the result, appeal of the Revenue is dismissed.
Order pronounced in the open court on 22.08.2025