What did the Tribunal hold?

The Tribunal noted that the issue was settled by the assessee under the VSV scheme, making the Revenue's appeal infructuous. Both parties agreed with this position.

The Revenue filed an appeal against the CIT(Appeals) order. The assessee had settled the issue under the VSV scheme, 2024, which reached finality.

What were the issues?

Whether an appeal filed by the Revenue is infructuous when the assessee has settled the issue under a settlement scheme, and the settlement has reached finality.

ITO vs Deepika Sharma, Hathras | ITAT Agra 2026

Income Tax Appellate Tribunal, AGRA BENCH (SMC

Before: SHRI S. RIFAUR RAHMAN

For Respondent: DR (Physical hearing)

Hearing: 22.04.2026Pronounced: 24.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH (SMC), AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 184/Agr/2026 Assessment Year: 2014-15 ITO 4(3)(4), Vs. Deepika Sharma Hathras. Sri Krishana Nurshing Home, Mijumal Gillumal Compound, Hathras-204101. PAN : ARJPS0223M (Appellant) (Respondent) Assessee by Sh. Pankaj Gargh, Adv. Department by Sh. Harsh Siddharth Gautam, Sr. DR (Physical hearing) Date of hearing 22.04.2026 Date of pronouncement 24.04.2026 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: The Revenue has filed this appeal against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 16.12.2025 for the Assessment Year 2014- 15.

At the time hearing, Ld. AR of the assessee brought to our notice that assessee has settled the issue under VSV scheme, 2024 however Ld. CIT(Appeals) after considering the submissions of the assessee remitted the issue back to the Assessing Officer.

ITA No.184/Agr/2026

Aggrieved with the above order the Revenue is in appeal before us. He submitted that since the issue was already settled by the assessee under VSV scheme, 2024 the issue under consideration has already settled and reached finality, therefore, the appeal preferred by the Revenue is infructuous.

On the other hand, Ld. DR accepted the above facts on record after considering the peculiar fact on record that the assessee has already settled issue under VSV Scheme and it has reached finality therefore, the appeal preferred by the Revenue is infructuous. Accordingly, the appeal is dismissed as infructuous.

In the result, the appeal filed by the Revenue is dismissed. 5.

Order pronounced in the open court on 24.04.2026. Sd/- (S. RIFAUR RAHMAN) ACCOUNTANT MEMBER Dated: 24.04.2026 *Santosh, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra

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ITA No.184/Agr/2026

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ITO, HATHRAS vs. DEEPIKA SHARMA, HATHRAS

What did the Tribunal hold?

What were the facts?

What were the issues?

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