Arun Mehrotra, New Delhi V. ACIT Circle-59(1), New Delhi

ITA 4093/DEL/2019

AI Insights

The case involves Arun Mehrotra, the appellant, who appealed against the order of the CIT(A)-37, New Delhi. The appeal was related to the assessment year 2014-15. During the proceedings, it was revealed that the appellant had opted for the 'Direct Tax Vivad se Vishwas Act 2020' scheme, having submitted the necessary forms (Form 1, 2, and 5) to the designated authority. Given this development, the Income Tax Appellate Tribunal decided to dismiss the appeal as infructuous, without delving into the merits of the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115948 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-03-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 06-05-2019
• Laws Referred To: Direct Tax Vivad se Vishwas Act 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 4093/Del/2019 : Asstt. Year : 2014-15 Arun Mehrotra, C/o MK Bhatt & Co., CA, 302, Triveni Complex, E-10/12, Jawahar Park, Laxmi Nagar, New Delhi-110092 Vs ACIT, Circle-59(1), New delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AALPM7636D Assessee by : Sh. S. R. Varshney, CA Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 02.03.2023 Date of Pronouncement: 02.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of the ld. CIT(A)-37, New Delhi dated 25.03.2019. 2. At the outset, it was brought to the notice of bench by the ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 5 have been issued by the designated authority. 3. Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the assessee is being dismissed as infructuous. ITA No. 4093/Del/2019 Arun Mehrotra 2 4. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 02/03/2023. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 02/03/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR