ITAT Delhi: Appeal Withdrawn after Settlement under Vivad se Vishwas Scheme, 2024.

Headnote:

The Delhi Bench of the Income Tax Appellate Tribunal dismissed the assessee’s appeal as withdrawn after she opted to settle the tax dispute under the Vivad se Vishwas Scheme, 2024. The Tribunal took note of the assessee’s application seeking withdrawal of the appeal and the fact that the pending tax liability had already been accepted and deposited.

Background:

• The assessee, Puja Jain, had filed an appeal before the Tribunal against the order of the NFAC dated 03.06.2024 for A.Y. 2020–21.

• An application dated 30.10.2025 was filed seeking withdrawal of the appeal since the tax dispute was settled under the Vivad se Vishwas Scheme, 2024, and the assessee had paid ₹1,72,18,918 as per Form No. 2 issued by the Income Tax Department.

• The Departmental Representative raised no objection to the withdrawal request.

Tribunal’s Observation:

• The Tribunal acknowledged that the assessee had voluntarily settled the dispute and deposited the tax dues under the Government’s settlement scheme.

• Since no controversy survived for adjudication, the appeal was dismissed as withdrawn.

Legal Provisions Discussed

• Vivad se Vishwas Scheme, 2024 – Settlement of pending income tax disputes.

• Income Tax Act, 1961 – Procedural provisions governing appeal withdrawal before ITAT.

Outcome

Appeal dismissed as withdrawn in view of settlement under the Vivad se Vishwas Scheme, 2024.

Citation: 2025:ITAT(DEL):— (Exact citation awaited)

Case: Puja Jain v. ITO, Ward 51(1), New Delhi

Court/Bench: Income Tax Appellate Tribunal, Delhi ‘G’ Bench

Coram: Shri Satbeer Singh Godara (Judicial Member) & Shri Naveen Chandra (Accountant Member)

Date of Hearing: 30 October 2025

Date of Pronouncement: 30 October 2025

Appeal No.: ITA No. 2053/DEL/2025 (A.Y. 2020–21)