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Chevrolet Sales India Pvt. Ltd. Vs. ACIT

Case No: ITA No.4327/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 3/7/2025

Parties Involved

appellantChevrolet Sales India Pvt. Ltd.
respondentACIT, Circle-1(1), Gurgaon

Facts Summary

The assessee, Chevrolet Sales India Pvt. Ltd., filed an appeal against the final assessment order dated 24.07.2024 for the assessment year 2020-21. The order was passed under sections 143(3), 144C(13), and 144B of the Income-tax Act, 1961. The assessee subsequently filed an application on 24.02.2025 for the withdrawal of the appeal under the Direct Tax Vivad se Vishwas Scheme, 2024. The application included the submission of Form 1 on 29 January 2025 and the receipt of Form 2 on 13 February 2025

Decision in favour of

Partly Assessee / Partly Revenue

Legal Issues

  • 1. Whether the appeal can be withdrawn under the Direct Tax Vivad se Vishwas Scheme, 2024.

Precedents Relied Upon

Judgment Outcome

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Version 2.0.1Last updated: October 2025
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