The chief minister had filed the suit against Gupta for erecting hoardings across the city, accusing her government of conniving with private discoms and indulging in corruption in determining new power tariff.
Dikshit had filed the complaint against Gupta a few days before the April 15 MCD elections.
Dikshit recorded her statement before Metropolitan Magistrate Saumya Chauhan who, if satisfied that there was sufficient material, may summon the BJP leader.
The chief minister testified that she had sent legal notices to Gupta after the civic polls but the BJP leader did not apologise and rather stood by his remarks.
Dikshit has also filed a civil defamation suit against Gupta in the Delhi High Court which asked them to settle it.
Gupta, however, had contended in the High Court that "fair" criticism is the part and parcel of a healthy democracy.
BJP's Delhi unit president Vijender Gupta had earlier filed an application seeking dismissal of the case.
Dikshit had demanded a token Re 1 as damages in her suit.
