What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as prayed. Liberty was granted to revive the appeal if the VSVS application fails to mature.

The assessee filed an appeal against the CIT(A)'s order for AY 2016-17. The assessee subsequently applied for withdrawal of the appeal, stating they had opted to settle the issue under the Vivad Se Vishwas Scheme, 2024.

What were the issues?

The primary issue was the assessee's request to withdraw an appeal due to opting for a settlement scheme.

Rajesh Bhateja, New Delhi vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI

Before: SHRI VIKAS AWASTHY&

For Respondent: Ms. Harpreet Kaur Hansra Sr. DR

PER SHRI VIKAS AWASTHY, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 20.11.2025, for Assessment Year 2016-17.

The assessee has filed an application dated 15.07.2026 seeking withdrawal of the appeal. The assessee submits that he has opted to settle the issue in appeal under the Vivad Se Vishwas Scheme, 2024 (VSVS). The assessee has also furnished a copy of Form No. 2 issued under VSVS.

The assessee is allowed to withdraw the appeal as prayed for.

Liberty is granted to the assessee to revive the appeal in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee /appellant seeks to restore the appeal in the event assessee’s declaration made under VSVS is not accepted, 1

ITA 3955/DEL/2026 RAJESH BHATEJA the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Re. M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372 of 2020 decided on 16/10/2020 by Hon’ble Madras High Court].

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on Thursday the 30th day of July, 2026.

Sd/- Sd/- AMITABH SHUKLA VIKAS AWASTHY ACCOUNTANT MEMBER JUDICIAL MEMBER

Delhi Dated: 30-July-2026 NV/-

Copy to: RAJESH BHATEJA 1 182, GROUND FLOOR, SAINIK VIHAR, PITAMPURA, NEW DELHI 110034 2 INCOME TAX OFFICER, WARD 24(1), CIVIC CENTRE, NEW DELHI 110002 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

RAJESH BHATEJA,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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