What did the Tribunal hold?

The tribunal noted that the assessee had settled the issues under the Vivad se Vishwas Scheme, 2024, and had submitted proof of payment. Therefore, the appeals were dismissed as withdrawn.

The assessee filed three appeals against the orders of the CIT(A) for assessment years 2015-16, 2018-19, and 2019-20. The assessee subsequently applied for withdrawal of these appeals.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Sakshi Garg vs CIT(A) | ITAT Delhi 2025

Income Tax Appellate Tribunal, DELHI ‘SMC’ BENCH,

Before: SHRI VIKAS AWASTHY, & SHRI NAVEEN CHANDRA

For Respondent: Ms. Harpreet Kaur, Sr. DR

Hearing: 03.01.2025Pronounced: 03.01.2025

Heard together (3 matters)

ITA No. 5569/DEL/2024

ITA No. 5570/DEL/2024

ITA No. 5571/DEL/2024

Read from the judgment's own cause title. This page is filed under one of them.

These three appeals by the assessee are directed against the orders of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short CIT(A)] dated 25.10.2024 for A.Ys 2015-16, 2018- 19 and 2019-20.

The assessee has filed an application dated 30.12.2024 for withdrawal of appeals as the assessee has settled the issues under Vivad se Vishwas Scheme, 2024. The assessee has placed on record Form No. 2 alongwith challan receipt to substantiate payment of tax liability as

per Form 2 for the respective impugned A.Ys.

In light of the aforesaid application, appeals of the assessee for A.Ys Ys 2015-16, 2018-19 and 2019-20 are dismissed as withdrawn.

5570/DEL/2024 and 5571/DEL/2024 are dismissed.

Order pronounced in the open court on 03.01.2025.

SAKSHI GARG,DELHI vs. CIT(A)/ITO WARD-58(7), NEW DELHI

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