High Profile Softech Pvt Ltd Vs ITAT & Anr. (Delhi High Court)
The Delhi High Court allowed the writ petition filed by High Profile Softech Pvt. Ltd. concerning Assessment Year 2018-19. The petitioner submitted that an assessment order dated 24.03.2023 had been challenged before the Commissioner of Income Tax (Appeals) (CIT(A))/National Faceless Assessment Centre (NFAC). During the pendency of that appeal, the petitioner opted for settlement under the Direct Tax Vivad se Vishwas Scheme, 2024 (VSV Scheme). After issuance of Form No.2, the petitioner informed the CIT(A)/NFAC about the pending settlement proceedings and requested that the hearing of the appeal be deferred until issuance of the final settlement order. Subsequently, the petitioner deposited the amount determined by the competent authority and Form No.4 was issued on 14.05.2025.
According to the petitioner, despite being informed of the pending VSV proceedings, the CIT(A)/NFAC remanded the matter to the Assessing Officer instead of disposing of the appeal in accordance with the Scheme. The petitioner challenged that order before the Income Tax Appellate Tribunal, contending that the demand already stood modified and satisfied under the VSV Scheme and that the CIT(A)/NFAC’s order deserved to be set aside. However, the Tribunal dismissed the appeal as withdrawn, and a miscellaneous application filed thereafter was also dismissed.
