PUJA JAIN,NEW DELHI vs. ITO, NEW DELHI

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ITA 2053/DEL/2025Status: DisposedITAT Delhi06 November 2025AY 2020-2021Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal granted permission to withdraw the appeal as the dispute was settled and the tax liability was deposited. The Department did not raise any objection.

What were the facts?

The assessee filed an appeal against the order of the NFAC for AY 2020-21. The assessee sought permission to withdraw the appeal as the tax arrears were settled under the Vivad se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be withdrawn due to settlement under Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,

Before: SHRI SATBEER SINGH GODARA, & SHRI NAVEEN CHANDRA

For Respondent: Shri Manish Gupta, Sr. DR
Hearing: 30.10.2025Pronounced: 30.10.2025

This appeal by the assessee is directed against the order of the NFAC, Delhi dated 03.06.2024 pertaining to A.Y 2020-21.

Page 1 of 3 [A.Y 2020-21] Puja Jain Vs ITO

2.

At the very outset, the ld. counsel for the assessee filed an application dated 30.10.2025 seeking permission to withdraw the appeal filed by the assessee on the ground that the dispute relating to tax arrears has been settled under the Vivad se Vishwas Scheme, 2024 and the assessee has accepted the pending tax liability of Rs. 1,72,18,918 and deposited the same in Form No. 2 issued by the Department.

3.

The ld. DR did not raise any objection.

4.

Accordingly, the appeal is dismissed as withdrawn.

5.

In the result, appeal of assessee in is dismissed as withdrawn.

Order pronounced in open court on 30.10.2025.

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