VIJAY LAXMI,DELHI vs. ITO,WARD-59(8), DELHI

ITA 5300/DEL/2024Status: DisposedITAT Delhi08 August 2025AY 2015-16Bench: SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S. (Judicial Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the submission regarding the Assessee's opt-in to the Vivad se Vishwas Scheme and dismissed the appeal. A liberty was granted to get the appeal restored if the scheme application fails.

What were the facts?

The Assessee filed an appeal against the order of the Ld. CIT(A)/NFAC for Assessment Year 2015-16. The Ld. Department's Representative submitted that the Assessee opted for the Vivad se Vishwas Scheme, rendering the appeal infructuous.

What were the issues?

Whether the appeal is infructuous due to the Assessee opting for the 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, DELHI

Hearing: 04/08/2025Pronounced: 08/08/2025

ORDER

PER YOGESH KUMAR, U.S. JM:

The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT (A)/NFAC’ for short), New Delhi dated 10/10/2024 for the Assessment Year 2015-16.

The Ld. Department's Representative submitted that, Assessee has opted to avail benefits of ‘Vivad se Vishwas Scheme, 2024’ (‘VSVS’), therefore, the present Appeal has rendered in-fructuous, thus sought for dismissal of the Appeal.

Recoding the submission made by the Ld. Department's Representative, we dismiss the Appeal of the Assessee with a liberty to get the Appeal restored in case of application under ‘VSVS’-2024 fails for any reason.

In the result, appeal is filed by the Assessee is dismissed as withdrawn.

Order pronounced in the open court on 08th August, 2025

Recent GST High Court judgments

Search GST case law →