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ITO, Ward 7(1) vs. M/s Dita Comtrade Limited

Case No: ITA No. 3162/DEL/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘SMC’: NEW DELHI
Date: 3/5/2025

Parties Involved

appellantITO, Ward 7(1)
respondentM/s Dita Comtrade Limited

Facts Summary

This appeal has been filed by the revenue against the order of the learned Commissioner of Income-tax (Appeals), Delhi dated 13.12.2023 for the Assessment Year 2015-16. None appeared on behalf of the assessee. The learned DR has submitted that since the assessee has settled the issue under the Vivad Se Vishwas Scheme, 2024, the Department wishes to withdraw the appeal. The learned AR for the assessee has enclosed the copies of Form No. 1 & 2 received from the Department accepting the declaration filed by the assessee.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the appeal should be dismissed as the assessee has settled the issue under the Vivad Se Vishwas Scheme, 2024.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

1 precedent cited in this judgement.

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Version 2.0.1Last updated: October 2025
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ITO, Ward 7(1) vs. M/s Dita Comtrade Limited | ITA No. 3162/DEL/2024 | 2025 | Opakhya