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ANS Industries Limited Vs. ACIT, Circle-2(2), New Delhi

Case No: ITA No. 2624/Del/2023
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’, NEW DELHI
Date: 3/19/2025

Parties Involved

appellantANS Industries Limited
respondentACIT, Circle-2(2), New Delhi

Facts Summary

The appeal filed by ANS Industries Limited is against the order dated 09.06.2023 of the Learned Commissioner of Income-Tax (Appeals), Delhi-1/National Faceless Appeal Centre (NFAC) arising out of the assessment order dated 30.12.2017 of the ACIT, Circle-2(2), New Delhi. The appellant/assessee has availed the Vivad Se Viswas Scheme, 2024 and submitted Form 1. The assessee had also enclosed the evidence in that regard before the Tribunal. Since the assessee had already filed an application under the Direct Tax ‘Vivad Se Viswas Scheme Act 2024’, there was no need to keep the appeal pending.

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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