Sanjay Gupta, Ghaziabad V. ACIT, Central Circle- 17, New Delhi

MA 150/DEL/2022

AI Insights

This case involves a Miscellaneous Application filed by Sanjay Gupta, the assessee, concerning a previously dismissed Income Tax Appeal (ITA No.7434/Del/2018) for the Assessment Year 2008-09. The original appeal was dismissed in limine due to an incorrect address listed in the Tribunal's order, which led to the assessee not receiving the order. Subsequently, the assessee settled the dispute under the Vivad Se Vishwas Scheme, 2020, and withdrew the appeal. The current Miscellaneous Application sought to address the Tribunal's earlier order and the withdrawal of the appeal. However, since the issues raised were already addressed in a consolidated order dated 05.04.2021, the assessee requested to withdraw the current application, which was granted by the Tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115880 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 20-04-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 26-06-2022
• Laws Referred To: Vivad Se Vishwas Scheme, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER Misc. Application No.150/Del/2022 (ITA No.7434/Del/2018) Assessment Year: 2008-09 Sanjay Gupta, 402, Mahagun Mosaic, Phase I, Sector-4, Vaishali, Ghaziabad, Uttar Pradesh – 201 001. PAN: AAEPG2995G Vs. ACIT, Central Circle-17, New Delhi. (Appellant) (Respondent) Assessee by : Ms Chinu Bhasin, CA Revenue by : Shri Mrinal Kumar Das, Sr. DR Date of Hearing : 21.04.2023 Date of Pronouncement : 21.04.2023 ORDER This second Miscellaneous Application has been filed by the assessee in ITA No.7434/Del/2018 for AY 2008-09, which was dismissed by the Tribunal in limine vide order dated 15.04.2019, since the assessee had not received the said Tribunal order due to mentioning of wrong address of the assessee in the order and the Miscellaneous Application filed by the assessee consequent upon the dismissal of the appeal of the assessee in limine was not available in the Department’s record. 2. However, in the meanwhile, the assessee opted to settle the issue involved in the appeal under Vivad Se Vishwas Scheme, 2020 and withdrew his appeal. The assessee in the present Miscellaneous Application submits that he later came to know ITA No.150/Del/2022 2 that the Miscellaneous Application filed by the assessee against the Tribunal order dated 15.04.2019 and the request for the withdrawal of the appeal consequent upon the settlement of the issue under Vivad Se Vishwas Scheme were decided by a consolidated order dated 05.04.2021 and, thus, the grievance sought to be raised in the instant Miscellaneous Application no longer exists. It was, therefore, requested that the extant Miscellaneous Application may kindly be allowed to be withdrawn. 3. The ld. DR has no objection in the assessee withdrawing his appeal. 4. In view of the above submissions of the ld. counsel, to which the ld. Sr. DR has no objection, the assessee is allowed to withdraw the instant Miscellaneous Application and the same is accordingly treated as ‘withdrawn.’ 5. In the result, the Miscellaneous Application filed by the assessee is dismissed as ‘withdrawn.’ Order pronounced in the open court on 21.04.2023. Sd/- (C.M. GARG) JUDICIAL MEMBER Dated: 21 st April, 2023. dk Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi