RISO INDIA PRIVATE LIMITED,DELHI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT (DCIT CIRCLE 19(1)), DELHI

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ITA 5860/DEL/2024Status: DisposedITAT Delhi23 June 2025AY 2021-22Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)4 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 revenue did not dispute the assessee's submission regarding the scheme. The appeal was dismissed with liberty to be restored if the scheme application failed.

What were the facts?

The assessee filed an appeal for assessment year 2021-22 against an assessment order. The assessee subsequently filed a letter stating they opted for the 'Direct Tax Vivad se Vishwas Scheme, 2024' and produced the relevant form.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Direct Tax Vivad se Vishwas Scheme, 2024'.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI YOGESH KUMAR U.S. & SHRI AVDHESH KUMAR MISHRA

Hearing: 23/06/2025Pronounced: 23/06/2025

Assessee by Sh. Sanjeev Kachhal, CA Revenue by Sh. Dharm Veer Singh, CIT (DR) Date of Hearing 23/06/2025 Date of Pronouncement 23/06/2025 ORDER

PER YOGESH KUMAR, U.S. JM:

1.

The present appeal has been preferred by the assessee for assessment year 2021-22 against the final Assessment Order dated 24/10/2024 passed by the A.O u/s 143(3) read with Section 144C (13) read with Section 144B of the Income Tax Act, 1961 ('Act' for short).

2.

The Assessee filed a letter stating that the Assessee has opted for ‘Direct Tax Vivad se Vishwas Scheme, 2024’ (‘DTVSVS’) and also produced the Form No. 2 issued under the scheme.

3.

The ld. DR has not disputed the above fact.

4.

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

5.

In the result, appeal is filed by the Assessee is dismissed as withdrawn.

Order pronounced in the open court on 23rdJune, 2025

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