What did the Tribunal hold?

The Tribunal held that since the assessee has settled the issues under VSVS 2024 and the Department has acknowledged the payment, the appeal has become infructuous.

The assessee settled the disputed issues under the Vivad se Vishwas Scheme (VSVS 2024). The Department issued forms indicating the settlement of outstanding dues.

What were the issues?

Whether the appeal filed by the Revenue has become infructuous due to the settlement of the dispute under the Vivad se Vishwas Scheme.

ITO vs Rashmi Chopra Estate Developers… | ITAT Delhi 2025

Income Tax Appellate Tribunal, DELHI BENCH “F”, DELHI

Before: SHRI VIKAS AWASTHY & DR. MITHA LAL MEENA

Hearing: 06/01/2025

(A.Y.2011-12) Income Tax Officer, Ward-21(1), R. No. 220, 2nd Floor, ...... अपीलाथ�/Appellant C.R Building, I P Estate, New Delhi 110002 बनाम Vs. Rashmi Chopra Estate Developers P. Ltd., NV-9A, Pitampura, New Delhi 110088 ..... �ितवादी/Respondent PAN: AADCR-3558-G अपीलाथ� �ारा/ Appellant by : Ms. Harpreet Kaur Hansra, SR.DR �ितवादी�ारा/Respondent by : S/Shri Shaswat Bajpai & Sarthak Tripathi, Advocates सुनवाई क� ितिथ/ Date of hearing : 06/01/2025 घोषणा क� ितिथ/ Date of pronouncement : : 06/01/2025 आदेश/ORDER

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-7, New Delhi (hereinafter referred to as 'the CIT(A)') dated 08.11.2019, for assessment year 2011-12.

The ld. Counsel for the assessee submits that the assessee has settled the issue under VSVS 2024. He furnish a copy of Form No. 2 and 3 issued by the Department indicating that issues raise in appeal have been settled by the

ITO, WARD-21(1), NEW DELHI vs. RASHMI CHOPRA ESTATE DEVELOPERS PVT. LTD., 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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