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Praveen Jaiswal Vs. CIT(A)

Case No: ITA No. 1274/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH
Date: 2/12/2025

Parties Involved

appellantPraveen Jaiswal
respondentCIT(A)

Facts Summary

The appeal in ITA No.1274/Del/2024 for AY 2017-18 arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 25.01.2024 against the order of assessment passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 dated 30.03.2022 by KNP-C-(100)(1). The assessee filed a letter dated 29.01.2025 stating that it would be availing the Vivad Se Vishwas Scheme, 2024 to settle the tax disputes. Since the assessee opted to settle the dispute by availing the VSVS scheme, 2024, the appeal was treated as withdrawn.

Decision in favour of

Assessee

Legal Issues

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 Whether the appeal should be treated as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme, 2024?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