What did the Tribunal hold?

The assessee requested withdrawal of the appeal due to opting for the Vivad Se Vishwas Scheme. The Revenue did not dispute this submission.

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.

What were the issues?

Whether the appeal can be dismissed as withdrawn upon the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.

Guardian Portfolio Consultants… vs ITO | s.143(3) | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 02.02.2026Pronounced: 02.02.2026

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.

GUARDIAN PORTFOLIO CONSULTANTS PVT LTD,NEW DELHI vs. ITO WARD - 10(4), NEW DELHI

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What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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