INCOME TAX OFFICER, FARIDABAD vs. SAVITA BHATIA, FARIDABAD

ITA 148/DEL/2026Status: DisposedITAT Delhi10 February 2026Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Revenue did not dispute the assessee's averment regarding the submission of forms under the Vivad Se Vishwas Scheme. The Tribunal heard both parties and perused the case file. The appeal was dismissed.

What were the facts?

The Revenue's appeal for Assessment Year 2015-16 arose against an order related to proceedings under Section 147 read with Section 144 of the Income Tax Act, 1961. The assessee's counsel stated that the assessee had submitted Form 2 & 4 under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal filed by the Revenue is maintainable in light of the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

For Appellant: Ms. Savita Bhatia (Individual)
Hearing: 10.02.2026Pronounced: 10.02.2026

This Revenue’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1081511509(1) dated 07.10.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

Learned counsel for the assessee submits during the course of hearing that the assessee has already submitted it’s Form 2 & 4 before the prescribed authority for settling the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. 4. The Revenue is equally fair in not disputing this clinching averments made by the assessee at this stage.

2 Savita Bhatia

5.

This Revenue’s appeal is dismissed. Order P

The order continues below.

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