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Communication Test Design India Pvt. Ltd. Vs. Assistant Commissioner of Income Tax

Case No: ITA No:- 1575/Del/2022
Court: INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘H’: NEW DELHI)
Date: 3/7/2025

Parties Involved

appellantCommunication Test Design India Pvt. Ltd.
respondentAssistant Commissioner of Income Tax, Circle 1(1), Gurgaon.

Facts Summary

The case involves Communication Test Design India Pvt. Ltd. appealing against an assessment order for the assessment year 2018-19. During the hearing on 07.03.2025, the appellant submitted a letter under the Vivad se Vishwas Scheme, 2024, indicating their intention to withdraw the appeal as they opted for the scheme to settle the matters. The Revenue had no objections to the withdrawal. Consequently, the appeal was disposed of subject to the approval of the competent authority under the Vivad Se Vishwas Scheme, 2024.

Decision in favour of

Partly Assessee / Partly Revenue

Legal Issues

  • 1. Whether the appeal should be withdrawn under the Vivad se Vishwas Scheme, 2024.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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Version 2.0.1Last updated: October 2025
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