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Shri Bikram Singh Vs Assistant Commissioner of Income Tax, Circle-21(2), Delhi

Case No: ITA No.4319/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench, ‘A’: New Delhi
Date: 3/24/2025

Parties Involved

appellantShri Bikram Singh
respondentAssistant Commissioner of Income Tax, Circle-21(2), Delhi

Facts Summary

This appeal by the assessee, Shri Bikram Singh, is directed against the order of the National Faceless Appeal Centre, Delhi, dated 19.08.2024 pertaining to Assessment Year 2017-18. During the hearing, the counsel for the assessee requested for withdrawal of the appeal on the ground that the assessee has opted for the Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2017-18 and submitted that assessee has also received Form No.3 with respect to such scheme. The assessee had also enclosed the evidence in that regard before the Tribunal.

Decision in favour of

Partly Assessee / Partly Revenue

Legal Issues

  • 1. Whether the appeal should be dismissed in light of the assessee opting for the Direct Tax Vivad se Vishwas Scheme, 2024.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

1 precedent cited in this judgement.

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Shri Bikram Singh Vs Assistant Commissioner of Income Tax, Circle-21(2), Delhi | ITA No.4319/Del/2024 | 2025 | Opakhya