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Subodh Gupta vs. Income Tax Officer

Case No: ITA No. 1742/DEL/2018 (A.Y.2014-15)
Court: Income Tax Appellate Tribunal, Delhi Bench 'G', Delhi
Date: 3/18/2025

Parties Involved

appellantSubodh Gupta
respondentIncome Tax Officer, Ward 14(3), C.R Building, Delhi 110002

Facts Summary

This appeal by the assessee, Subodh Gupta, is directed against the order of the Commissioner of Income Tax (Appeals) - 20, New Delhi, dated 28.02.2018, for the assessment year 2014-15. The assessee filed an application dated 31.01.2025 stating that the dispute in appeal has been settled under the Vivad Se Vishwas Scheme 2024 and furnished a copy of Form No. 1 along with the application. The assessee prayed for the withdrawal of the appeal.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the appeal can be withdrawn following the settlement under the Vivad Se Vishwas Scheme 2024.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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Subodh Gupta vs. Income Tax Officer | ITA No. 1742/DEL/2018 (A.Y.2014-15) | 2025 | Opakhya