UMANG REALTECH PVT LTD,DELHI vs. DCIT, CIRCLE-25(1), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI AVDHESH KUMAR MISHRA
PER AVDHESH KUMAR MISHRA, AM
The appeal for the Assessment Year (hereinafter, the ‘AY’) 2020-21
filed by the assessee is directed against the order dated 30.12.2024 passed by the Ld. Commissioner of Income Tax (Appeals), NFAC, New Delhi
[hereinafter, the ‘CIT(A)’].
2. The assessee has filed an application dated 31.07.2025 for withdrawal of this appeal on the reasoning that it has opted to settle the disputed issues under the Vivad se Vishwas Scheme, 2024. The assessee
Umang Realtech Pvt. Ltd.
has placed on the record the copy of Form No. 1 filed under the Vivad se
Vishwas Scheme, 2024. The Ld. Counsel for the assessee prayed for liberty to revive this appeal in case the application of the assessee fails to mature for any reason under the Vivad se Vishwas Scheme, 2024. 3. The Ld. CIT-DR did not raise any objection to withdrawal of this appeal.
4. In view of the above-mentioned application of the assessee, the appeal of assessee for Assessment Year 2020-21 is dismissed as withdrawn as the assessee has opted to settle the disputed issues under Vivad se
Vishwas Scheme. Liberty is granted to the assessee to revive this appeal in case its application under Vivad se Vishwas Scheme, 2024 fails to mature.
5. In view of the above, the appeal of the assessee stands dismissed as withdrawn.
Order pronounced in open Court on 31st July, 2025 (SATBEER SINGH GODARA) (AVDHESH KUMAR MISHRA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated:31/07/2025
Binita, Sr. PS