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Toyo Ink India Private Limited vs ACIT

Case No: ITA No. 1965/Del/2022
Court: Income Tax Appellate Tribunal, Delhi Bench ‘I’, New Delhi
Date: 3/12/2025

Parties Involved

appellantToyo Ink India Private Limited
respondentACIT, Circle-25(1)

Facts Summary

This appeal was filed by Toyo Ink India Private Limited against the order of DRP New Delhi, dated 06/05/2022, passed under section 144C(5) of the Act for the Assessment Year 2018-19. The assessee opted to settle the disputes in appeal through the Direct Tax Vivad se Vishwas Scheme, 2024. Form 1 was filed on 31/01/2025, and Form 2 was issued by the Revenue on 03/03/2025. The assessee, through its counsel, submitted that it no longer wished to pursue the appeal and requested to withdraw it as it had become infructuous.

Decision in favour of

Partly Assessee / Partly Revenue

Legal Issues

  • 1. Whether the appeal should be dismissed as the assessee has opted to settle the disputes under the Direct Tax Vivad se Vishwas Scheme, 2024.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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Version 2.0.1Last updated: October 2025
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Toyo Ink India Private Limited vs ACIT | ITA No. 1965/Del/2022 | 2025 | Opakhya