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NKG Infrastructure Ltd. (AY: 2020-21)

Case No: ITA No.4692/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, “E” BENCH, DELHI
Date: 3/4/2025

Parties Involved

appellantNKG Infrastructure Ltd.
respondentJCIT (OSD), CC-27

Facts Summary

The assessee, NKG Infrastructure Ltd., opted for the VSVS Scheme 2024 and filed applications through Form No. 1 on 31.01.2025. The Principal Commissioner of Income Tax (PCIT) issued a certificate in Form No. 2 on 12.02.2025. Both forms were filed by the assessee before the Tribunal. In light of these facts, the appellant withdrew its appeal.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the appeal should be dismissed as withdrawn under the VSVS Scheme 2024.

Precedents Relied Upon

Judgment Outcome

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