ACIT CIRCLE 22(2), NEW DELHI vs. SNAPDEAL LTD., NEW DELHI
ITA No.183/Del/2023
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “G” NEW DELHI
BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER
आ.अ.सं/.I.T.A No. 183/Del/2023
िनधा रणवष /Assessment Year: 2015-16
ACIT,
Circle-22(2), Room No.225E,
C.R. Building, 2nd Floor,
I.P. Estate, New Delhi.
बनाम
Vs.
SNAPDEAL LTD.,
Sproutbox Suryavilas,
Suite-181-TR4, First Floor,
Phase-1, Tehkhand,
New Delhi.
PAN No.AABCJ8820B
अपीलाथ Appellant
यथ/Respondent
Assessee by Shri Aanjul Delela, Advocate
Revenue by Shri Mahesh Kumar, CIT DR
सुनवाईकतारीख/ Date of hearing:
21.08.2025
उोषणाकतारीख/Pronouncement on 22.08.2025
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. 2. At the time of hearing Ld. Counsel for the assessee stated that assessee had opted under the Direct Tax Vivad se Vishwas Scheme,
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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.
3. 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.
4. In the result, appeal of the Revenue is dismissed.
Order pronounced in the open court on 22.08.2025 (AVDHESH KUMAR MISHRA) (C.N. PRASAD)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 22.08.2025
*Kavita Arora, Sr. P.S.
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