SHEEBA AGHI,NEW DELHI vs. DCIT-1(1)(1),, NEW DELHI

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ITA 222/DEL/2025Status: DisposedITAT Delhi04 July 2025AY 2012-13Bench: SHRI MAHAVIR SINGH, HON’BLE (Vice President), SHRI AVDHESH KUMAR MISHRA (Accountant 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 that the assessee had applied for withdrawal of the appeal due to settlement under the Vivad se Vishwas Scheme. The Sr. DR raised no objection.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee filed an application to withdraw the appeal, stating the dispute was settled under the Vivad se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be dismissed as withdrawn based on settlement under the Vivad se Vishwas Scheme.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 ‘D’: NEW DELHI

Before: SHRI MAHAVIR SINGH, HON’BLE & SHRI AVDHESH KUMAR MISHRA

For Respondent: Shri Manoj Kumar, Sr. DR
Hearing: 04/07/2025Pronounced: 04/07/2025

A.Y. 2012-13 Sheeba Aghi Deputy Commissioner of C/o. Anil K Goyal Income Tax, & Associates-204, Vs. Int. Tax- 1(1)(1), Siddharth Chambers, Pratyaksh Kar Bhawan Kalu Sarai, Hauz Khas, Civic Centre, Near IIT Gate, New Delhi New Delhi PAN: AREPA2366C (Appellant) (Respondent) Appellant by None Respondent by Shri Manoj Kumar, Sr. DR Date of Hearing 04/07/2025 Date of Pronouncement 04/07/2025 ORDER PER AVDHESH KUMAR MISHRA, AM

The appeal filed by the assessee is directed against the order dated 24.08.2022 of the Commissioner of Income Tax (Appeals)-42, New Delhi [in short, the ‘CIT(A)’].

2.

The assessee has filed an application dated 25.06.2025 for withdrawal of appeal on the reasoning that its dispute has been settled under the Vivad se Vishwas Scheme, 2024 [in short ‘VSVS’]. The assessee has placed on record the copy of Form No. 4 filed under VSVS, 2024.

3.

The Ld. Sr. DR raised no objection to withdrawal of appeal by the assessee.

4.

In view of the above-mentioned application of the assessee, this appeal of the assessee for AY 2012-13 is dismissed as withdrawn.

5.

In view of the above, the appeal of the assessee stands dismissed as withdrawn.

Order pronounced in open Court on 4th July, 2025

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