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M/s. Dinesh T.V. Electronics vs. Asstt. Commissioner of Income Tax

Case No: ITA No.777/Del/2023 & ITA No.778/Del/2023
Court: Income Tax Appellate Tribunal, Delhi Bench ‘B’, New Delhi
Date: 3/26/2025

Parties Involved

appellantM/s. Dinesh T.V. Electronics
respondentAsstt. Commissioner of Income Tax, Central Circle-18, Delhi

Facts Summary

These two appeals are filed by the Assessee, M/s. Dinesh T.V. Electronics, against the order of the ld. Commissioner of Income Tax (Appeals)-27, New Delhi dated 25.01.2023 in appeal No. CIT(A), Delhi-27/11091/2016-17 and CIT(A), Delhi-27/10377/2017-18 for Assessment Years 2017-18 and 2018-19 respectively, passed under section 250 of the Income Tax Act, 1961. The Ld. Counsel for the assessee submitted that the assessee wishes to settle the dispute in both the appeals under Vivad Se Vishwas, 2024 and is in the process of filing form No.1. The Ld. AR requested to adjourn the case till the dispute is settled under VSVS.

Decision in favour of

Revenue

Legal Issues

  • 1. Whether the appeals of the assessee should be dismissed based on the assessee's desire to settle the dispute under Vivad Se Vishwas, 2024.

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

1 precedent cited in this judgement.

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