Munish Bajaj, New Delhi V. ACIT Circle-17(2), New Delhi

ITA 8819/DEL/2019

AI Insights

The case involved Munish Bajaj, the appellant, against the ACIT, Circle-17(2), New Delhi, the respondent, concerning the assessment year 2015-16. The appeal was related to a dispute which was subsequently settled under the Direct Tax Vivad se Vishwas Act, 2020. The assessee filed a declaration for the settlement of the dispute, which was accepted by the designated authority, leading to the issuance of Form-5 on 06.12.2021. Consequently, the appeal was dismissed as the dispute was effectively resolved.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300686 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 12-04-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 12-11-2019
• 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: ‘E’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI NARENDRA KUMAR BILIAIYA, ACCOUNTANT MEMBER ITA No. 8819/Del/2019 Assessment Year: 2015-16 Munish Bajaj, C-619, Ground Floor, Saraswati Vihar, Pitampura New Delhi-1100 34 Vs. ACIT, Circle-17(2), New Delhi PAN :ABHPB1469L (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against order dated 09.09.2019 of learned Commissioner of Income-Tax(Appeals) -6, Delhi, for the assessment year 2015-16. 2. When the appeal was called out, none appeared for the assessee. However, learned Departmental Representative was present. From the material available on record, it is observed, Applicant by N o n e Respondent by Shri Om Prakash, Sr. DR Date of hearing 13.04.2023 Date of pronouncement 25.04.2023 2 ITA No.8819/Del./2019 assessee had filed declaration for settlement of the dispute arising in the appeal under the Direct Tax Vivad se Vishwas Act, 2020. Accepting assessee’s declaration, the designated authority has issued Form-5 on 06.12.2021. Thus, for all practical purposes, the dispute arising in the present appeal stands resolved. 3. In view of the aforesaid, the appeal is dismissed as withdrawn. 4. In the result, the appeal is dismissed. Order pronounced in the open court on 25 th April, 2023. Sd/- Sd/- (N.K. BILLAIYA) ACCOUNTANT MEMBER (SAKTIJIT DEY ) JUDICIAL MEMBER Dated: 25 th April, 2023. Mohan Lal Copy forwarded to: 1. Applicant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi