High Profile Softech Pvt. Ltd. Vs Income Tax Appellate Tribunal & Anr.

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IN THE HIGH COURT OF DELHI AT NEW DELHI

- W.P.(C) 9118/2026, CM APPL. 42759/2026 & CM APPL. 42760/2026

HIGH PROFILE SOFTECH PVT LTD .....Petitioner Through: Ms. Rano Jain, Mr. Venketesh Chaurasia, Ms. Mansi Jain & Mr. Tanish Ahuja, Advs.

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versus

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INCOME TAX APPELLATE TRIBUNAL & ANR.

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.....Respondents Through: Mr. Shlok Chandra, SSC with Ms.Naincy Jain & Ms. Madhavi Shukla, JSCs and Mr. Udit Dad, Adv

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CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

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O R D E R % 10.07.2026

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Ms. Rano Jain, learned Counsel for the petitioner, informs the Court that for the Assessment Year 2018-19, the petitioner’s assessment order was made on 24.03.2023, whereagainst an appeal was preferred before the Commissioner of Income Tax (Appeals) (hereinafter referred to as ‘ CIT(A) ’)/National Faceless Assessment Centre (hereinafter referred to as ‘ NFAC ’).

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During the pendency of the above appeal, the petitioner applied under the Direct Tax Vivad se Vishwas Scheme, 2024 (hereinafter referred to as ‘ VSV Scheme ’) and paid the applicable amount determined by the competent authority after issuance of Form No.2 and Form No.4, in turn, was issued on 14.05.2025. She submitted that though such fact was duly brought to the notice of CIT(A)/NFAC yet, instead of deferring the hearing and disposing

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/07/2026 at 11:36:55

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it of as per the provisions of the VSV Scheme, he remanded the matter back to the Assessing Officer.

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Against the aforesaid order of CIT(A)/NFAC, the petitioner preferred an appeal before the Income Tax Appellate Tribunal (hereinafter referred to as ‘ Tribunal ’) with a prayer that the order of the CIT(A)/NFAC be set aside as the petitioner’s entire demand stands modified/satisfied in terms of the settlement under VSV Scheme. She further submitted that to utter surprise of the petitioner, the Tribunal, instead of passing an order in accordance with law, has dismissed the petitioner’s appeal as withdrawn.

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Learned Counsel for the petitioner further submitted that to the petitioner’s dismay, even the miscellaneous application, which it had filed, also came to be dismissed. 5. Learned Counsel argued that as a consequence of the order passed by the Tribunal and the CIT(A)/NFAC, the petitioner’s concluded assessment proceedings stands revived in spite of the fact that the same has attained finality by virtue of the order passed under the VSV Scheme. She further submitted that the Tribunal has seriously erred in not setting aside the order dated 07.03.2025 passed by the CIT(A)/NFAC.

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Mr. Shlok Chandra, learned Senior Standing Counsel for the Department, had no valid argument to support such an approach of the CIT(A)/NFAC and the Tribunal.

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Having heard learned Counsel for the parties, we find that the fact that the petitioner’s application for settlement of the dues under VSV Scheme had been accepted and the fact that due amount had been deposited and Form No.4 has been issued on 14.05.2025, the adjudication or assessment for that particular year became conclusive and final.

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/07/2026 at 11:36:55

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It is admitted case of the parties that once Form No.2 was issued to the petitioner, the Appellate Authority i.e., CIT(A)/NFAC was informed and it was prayed that hearing of the appeal be deferred until issuance of final settlement order and then the appeal be disposed of in terms of the settlement. However, the Assessing Authority did not do what was expected of him. As a result thereof, before the petitioner’s right could be crystallized under the VSV Scheme, the CIT(A)/NFAC decided the petitioner’s appeal and set aside the assessment order and remanded the same back to the Assessing Officer.

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Technically speaking, since the CIT(A)/NFAC’s order preceded the final order or issuance of Form No.4, the said order may not be said to be illegal. However, considering the mandate of law, we are of the view that the CIT(A)/NFAC, having learnt about the factum of filing of application under the VSV Scheme and Form No.2 dated 16.01.2025 having been issued and produced, respondent ought to have stayed his hands off and rather than deciding the appeal, he should have disposed the appeal as withdrawn, once Form no.4 was issued.

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The approach of the CIT(A)/NFAC has resulted in multiplicity of litigation and unwarranted proceedings to be taken up by the assessee. 11. The impugned order dated 07.03.2025 passed by the CIT(A)/NFAC and order of the Tribunal dated 29.09.2025 and 08.05.2026 are, therefore, quashed and set aside being contrary to the spirit of VSV Scheme. Consequential proceedings and order, if any, in furtherance of order dated 07.03.2025 passed by the CIT(A)/NFAC are also hereby quashed and set aside.

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It is held that the certificate/Form No.4 dated 14.05.2025 shall remain

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/07/2026 at 11:36:55

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conclusive, albeit in terms of the Scheme.

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The writ petition stands allowed accordingly. All pending applications are also disposed of.

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DINESH MEHTA, J

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RAJNEESH KUMAR GUPTA, J

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JULY 10, 2026/ kk

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/07/2026 at 11:36:55

High Profile Softech Pvt. Ltd. v. Income Tax Appellate Tribunal & Anr.

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High Profile Softech Pvt. Ltd. v. Income Tax Appellate Tribunal & Anr.

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