UMANG REALTECH PVT LTD,DELHI vs. DCIT, CIRCLE-25(1), DELHI

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ITA 822/DEL/2025Status: DisposedITAT Delhi31 July 2025AY 2020-21Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)4 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee has opted for the Vivad se Vishwas Scheme and the Ld. CIT-DR raised no objection to the withdrawal. Accordingly, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for AY 2020-21. Subsequently, the assessee filed an application to withdraw the appeal, stating that they have opted to settle the disputed issues under the Vivad se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad se Vishwas Scheme.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 BENCH ‘C’: NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI AVDHESH KUMAR MISHRA

For Respondent: Shri Dayainder Singh Sidhu
Hearing: 31/07/2025Pronounced: 31/07/2025

Appellant by Sh. Madhur Aggarwal, Advocate Respondent by Shri Dayainder Singh Sidhu, CIT-DR Date of Hearing 31/07/2025 Date of Pronouncement 31/07/2025 ORDER 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of the above-mentioned application of the assessee, the appeal of assessee for Assessment Year 2020-21 is dismissed as withdrawn as the assessee has opted to settle the disputed issues under Vivad se Vishwas Scheme.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.

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