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Abhishek Agrawal Vs. Income Tax Officer, Ward 61(1), Delhi

Case No: ITA No. 1299/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘A’
Date: 3/28/2025

Parties Involved

appellantAbhishek Agrawal
respondentIncome Tax Officer, Ward 61(1), Delhi

Facts Summary

The appeal filed by the assessee, Abhishek Agrawal, is against the order dated 29.01.2023 of the Learned Commissioner of Income-Tax (Appeals)/National Faceless Appeal Centre (NFAC) arising out of the order dated 08.02.2021 of the National Assessment Centre, Delhi. The assessee has availed the Vivad Se Viswas Scheme, 2024 and submitted Form no. 1. The appeal was heard on 28.03.2025, and the assessee's authorized representative stated that there was no need to keep the appeal pending. The Tribunal considered the decision of the Hon'ble Madras High Court in the case of Nannusamy Mohan (HUF) vs. ACIT, wherein the appeal was dismissed with liberty to restore it if the declaration under the Vivad Se Viswas Scheme was not accepted.

Decision in favour of

Partly Assessee / Partly Revenue

Legal Issues

  • 1. Whether the appeal should be dismissed in light of the assessee availing the Vivad Se Viswas Scheme, 2024.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

1 precedent cited in this judgement.

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