2025 (5) TMI 1321 - AT - Income Tax

Settlement of matter under DTVSV 2020 - HELD THAT - The appellant has enclosed said order dated 26.03.2021 passed by ld. CIT(A) wherein it is specifically mentioned that the appellant opted for the Vivad se Vishwas scheme pursuant thereto the PCIT-12 Delhi has certified the full and final payment as taxes in terms of Form No. 5. In view of this assessee s appeal is liable to be dismissed as infructuous.

Summary

The Appellate Tribunal (ITAT Delhi) dismissed the assessee's appeal as infructuous. The appeal challenged the order dated 12.03.2019 passed by the PCIT-18, New Delhi. However, the assessee settled the matter under the Vivad se Vishwas (DTVSV) Scheme 2020, withdrawing the appeal filed before the CIT(A) against the order dated 29.12.2019 under section 143(3) read with section 263 of the Income Tax Act. The CIT(A) order dated 26.03.2021 confirmed the assessee's election of the Vivad se Vishwas scheme and the full and final tax payment certified by PCIT-12, Delhi via Form No. 5 dated 25.03.2021. Consequently, the Tribunal held that the appeal had become "infructuous" and dismissed it accordingly.