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Open Solutions Software Services Private Ltd. vs. Deputy Commissioner of Income Tax 19(1), New Delhi

Case No: ITA No. 2372/Del/2022
Court: Income Tax Appellate Tribunal, Delhi Bench ‘H’, New Delhi
Date: 3/21/2025

Parties Involved

appellantOpen Solutions Software Services Private Ltd.
respondentDeputy Commissioner of Income Tax 19(1), New Delhi

Facts Summary

The appeal was filed by Open Solutions Software Services Private Ltd. against the order dated 28.07.2022 of the Learned Assessing Unit, Income Tax Department, Deputy Commissioner of Income Tax, Circle-19(1), New Delhi. The appellant/assessee has availed the Vivad Se Viswas Scheme, 2024 and submitted Form nos. 1 and 2. The assessee enclosed evidence regarding the 'Vivad Se Viswas Scheme Act 2024'. The appeal was influenced by the decision of the Hon'ble Madras High Court in the case of Nannusamy Mohan (HUF) vs. ACIT in T.C.A. No.372 of 2020 dated 16.10.2020.

Decision in favour of

Partly Assessee / Partly Revenue

Legal Issues

  • 1. Whether the appeal should be kept pending in view of the assessee availing the Vivad Se Viswas Scheme, 2024.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

2 precedents cited in this judgement.

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Version 2.0.1Last updated: October 2025
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