ITO, Ward- 2(5), Gurgaon V. Mohit Hora HUF, Gurgaon

MA 310/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5571 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 09-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S.S. RANA

Judgement Text

1 M.A No. 310/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER M.A NO. 310/Del/2018 [Assessment Year : 2014-15] IN (ITA No. 410/Del/2018) ITO Ward-2(5) Gurgaon vs Mohit Hora HUF, K-90, South City-1 Gurgaon APPLICANT RESPONDENT Appellant by Shri K.V. S. R. Krishna, CA Respondent by Shri S. S. Rana, CIT(DR) Date of Hearing 24.12.2021 Date of Pronouncement 24.12.2021 ORDER PER C. N. PRASAD, JM : This Miscellaneous Application came up for hearing and heard on 24/12/2021. Learned Counsel submitted that assessee settled the dispute under “Vivad se Vishwas Scheme” and the assessee also submitted Form 4 remitting all the taxes to the Government account under the said Scheme. The assessee is awaiting From 5 for full and final settlement of tax under the said scheme. Learned Counsel submits that since the dispute is settled under “Vivad se Vishwas Scheme”, the Miscellaneous Application may be dismissed as withdrawn. 2. The Ld. DR has no objection. 3. I have perused the request letter filed by the assessee as well as Form 5 is awaiting by the assessee. As the dispute was settled under “Vivad se Vishwas Scheme” by the assessee by paying all the taxes to the Government 2 M.A No. 310/Del/2018 account under the said Scheme, this Miscellaneous Application is dismissed as withdrawn/infructuous. Order pronounced in the open court on this 24 th day of December, 2021. Sd/- (C. N. PRASAD) JUDICIAL MEMBER Dated : 24/12/2021 *R. N* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI