Loading judgment…
Facts
The assessee filed an appeal for assessment year 2009-10 against an order of the CIT(A). During the hearing, the assessee's counsel informed the tribunal that the assessee had opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The assessee requested withdrawal of the appeal due to opting for the Vivad Se Vishwas Scheme. The Revenue did not dispute this submission.
Key Issues
Whether the appeal can be dismissed as withdrawn upon the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
143(3) of the Income-tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Date of hearing 02.02.2026 Date of pronouncement 02.02.2026 ORDER This assessee’s appeal for assessment year 2009-10, arises against the Commissioner of Income Tax (Appeals)-22 [in short, the “CIT(A)”], New Delhi’s order dated 25.03.2019, passed in case no. 89/18-19/CIT(A)-22, New Delhi, involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
Learned counsel for the assessee submits during the course of hearing that the assessee herein has opted for settling the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 by filing the prescribed Form-1 in the office of the designated authority. He, therefore, requested for withdrawal of the instant appeal.
The Revenue is equally fair in not disputing this clinching averment made by the assessee at this stage.
This assessee’s appeal is dismissed as withdrawn in above terms, subject to all just exceptions. Order pronounced in the open court on 2nd February, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 9th February, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi
2 | P a g e