HIGH PROFILE SOFTECH PVT LTD,U.P vs. ITO, WARD-11(1), DELHI

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ITA 4821/DEL/2025Status: DisposedITAT Delhi29 September 2025AY 2018-19Bench: SHRI SATBEER SINGH GODARA (Judicial Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the instant appeal with liberty to seek restoration if the settlement under the scheme is not approved. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee had filed an appeal before the Tribunal for the assessment year 2018-19. The assessee subsequently applied for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024 and received relevant forms.

What were the issues?

Whether the assessee can withdraw its appeal after opting for the Vivad Se Vishwas Scheme, and if so, under what conditions.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: Shri Venketesh Chaurasia, Adv
For Respondent: Shri Manoj Kumar, Sr. DR
Hearing: 22.09.2025Pronounced: 22.09.2025

O R D E R

PER SATBEER SINGH GODARA, JM:

1.

This assessee’s appeal 2018-19 arises against CIT(A)/ NFAC, Delhi’s order dated 07.03.2025 (DIN & Order No. ITBA/NFAC/S/250/2024-25/1074181983(1), in proceedings u/s 147 r.w.s. 144 of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.

Heard both the parties. Case file perused.

2.

The assessee submits before the bench at the outset that it has already opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024 and also received Form 4 dated 14.5.2025 from the competent authority as well. And that it had also filed application dated 24.01.2025 in the lower appellate proceedings, reading as under:

High Profile Softech Pvt. Ltd. “High Profile Softech Private Limited FLAT NO.127 PLOT NO.34 WHITE HOUSE APARTMENTS, SECTOR-13. ROHINI, NEW DELHI-110085. CIN: U74999DL2016PTC302927#: 09810045315 E-mail id: goyalnoida@gmail.com Dated 24th January, 2025 The Commissioner of Income Tax (Appeals), Income Tax Department, New Delhi Ref: PAN No. AADCH9165M in the case of M/s High Profile Softech Pvt Ltd Appeal Reference no. NFAC/2017-18/10236586 date of filing 14.04.2023

Sub: Application for withdrawl of appeal. Dear Sir/Madam, The above mentioned appeal in the Case of M/s High Profile Softech Pvt Ltd for the assessment year 2018-19 was e-filed on 14.04.2023 vide acknowledgment no 116308530140423 and Appeal Reference No. NFAC/2017-18/10236586. In this regard, it is submitted that the assessee has applied under Direct Tax Vivad Se Vishwas Act, 2024 vide it's application acknowledgement number 774242930261224 dated 26.12.2024 of Form no 1&2 and subsequently received Form 3 from the Income Tax Department Therefore, it is humbly prayed that the said appeal may be permitted to withdraw. An order to the effect may kindly be issued, with a caveat that incase of the application under DTVSV Act, 2024 rejected the appellant may be permitted to revive the said appeal An early action in the matter will be highly appreciated. Thanking you, Truly yours,

4.

Faced with this situation, this assessee is hereby permitted to withdraw it’s instant appeal with liberty to take appropriate steps for restoration of its appeal in case the matter is not finally settled/approved under the above settlement scheme as per law. Ordered accordingly.

Order pronounced in open court on 22.09.2025.

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