Sh. Divyansh Infracon Pvt. Ltd. Vs DCIT

Parties Involved

Facts Summary

The instant appeal, filed by the assessee Sh. Divyansh Infracon Pvt. Ltd., is directed against the order dated 18.10.2024 passed by the Ld. Commissioner of Income Tax (Appeals)-26, New Delhi, arising out of the assessment order dated 22/03/2023 under section 143(3) read with section 147 of the Income Tax Act, 1961, for the assessment year 2021-22. The assessee has filed an application for withdrawal of the instant appeal on the ground that for the impugned A.Y. 2021-22, he has opted for settlement under the Vivad Se Vishwas Scheme, 2024. A copy of Form no. 2 under the said scheme has also been annexed along with the application. The Revenue could not controvert the averments made in the application.…

Legal Issues

• 1. Whether the appeal can be withdrawn by the assessee under the Vivad Se Vishwas Scheme, 2024.

Judgment Outcome

Decided in favour of Assessee.

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