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Dy. Commissioner of Income Tax, Circle Ghaziabad Vs. Ramesh Chand Jain

Case No: ITA No.335/Del/2024 & Cross objection 47/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘B’, NEW DELHI
Date: 3/10/2025

Parties Involved

appellantDy. Commissioner of Income Tax, Circle Ghaziabad
respondentRamesh Chand Jain

Facts Summary

This appeal by the revenue is directed against the order of the National Faceless Appeal Centre Delhi/Commissioner of Income Tax (Appeals) [hereinafter referred to as 'NFAC'] vide order dated 07.11.2023 pertaining to A.Y. 2015-16. The cross objection no 47/Del/2024 has been filed by the assessee in the appeal. The assessee filed a letter dated 19-12-2024 to withdraw the cross objection before the Tribunal, stating that the assessee would be availing the Vivad Se Vishwas Scheme, 2024 introduced by the statute to settle the tax disputes prevailing in these years for which declaration in form No.1 & 2 has already been filed.

Decision in favour of

Partly Assessee / Partly Revenue

Legal Issues

  • 1. Whether the appeal filed by the revenue should be dismissed in light of the assessee opting to settle the dispute 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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