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ITA no. 2275/Del/2024

Case No: ITA No. 2275/DEL/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH
Date: 3/19/2025

Parties Involved

appellantSmt. Nisha Sahai
respondentITO, Ward-2(2)(1), Ghaziabad

Facts Summary

The instant appeal, filed by the assessee Smt. Nisha Sahai, is directed against the order dated 27/03/2024 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the assessment order dated 22/12/2019 under sections 144/147 of the Income Tax Act, 1961, for the assessment year 2012-13. An application for withdrawal of the appeal has been filed on the ground that the assessee has opted for settlement under the Vivad Se Vishwas Scheme, 2024. A copy of Form no. 2 under the said scheme has been annexed with the application.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme, 2024?

Judgment Outcome

Decided in favour of Assessee.

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Version 2.0.1Last updated: October 2025
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