ITO, New Delhi V. Late Shri Mahesh Chander Bansal, Faridabad

MA 407/DEL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9860 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Assessment Year: 2007-2008
• Appeal Filed On: 07-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY CHAUDHARY
• Section: 22

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY : NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND S HRI KUL BHARAT, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 407 /DEL/20 1 7 ITA NO.1 723 /DEL/201 6 ) ASSESSMENT YEAR : 20 07 - 08 INCOME TAX OFF ICER, WARD 67(3), NEW DELHI. VS LATE SHRI MAHESH CHANDER BANSAL, H.NO.633, SECTOR 15A, FARIDABAD (HARYANA). PAN: AAGPB4090B (APP LICA NT ) (RESPONDENT) A SSESSEE BY : NONE (ASSESSEE) RE VENUE BY : SHRI VIJAY CHAUDHARY, SR. DR DATE OF H EARING : 1 6 . 0 7 . 20 21 DATE OF PRONOUNCEMENT : 20 . 0 7 . 20 21 ORDER PER R. K. PANDA, AM : TH E REVENUE HAD FILED THIS MISCELLANEOUS APPLICATION AGAINST THE ORDER OF THE T RIBUNAL PASSED ON 19 TH SEPTEMBER, 2016 IN ITA NO.1723 /DEL/201 6 . 2. TH E LD. COUNSEL FOR THE ASSESSEE FILED AN APPLICATION SEEKING A DIRECTION OF THE TRIBUNAL TO THE REVENUE FOR WITHDRAWAL OF THE MISCELLANEOUS APPLICATION ON THE GROUND THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME AND HAS ALREADY SETTLED THE DISPUTE D TAX ON THE BASIS OF FORM - 3 ISSUED BY THE PCIT, DELHI - 15. MA NO. 407 /DEL/201 7 2 3. WE HAVE HEARD THE LD. DR AND PERUSED THE RECORD. WE FIND, THE ASSESSEE HAS OPTED FOR THE VIVAD SE VISHWAS SCHEME AND HAS FILED AN APPLICATION IN FORM NO.1 TO PCIT/ITO WHICH HAS DULY BEEN ACCEPTED BY THE CONCERNED PCIT/ITO VIDE FORM NO.3 ISSUED ON 22 ND APRIL, 2021. THE DISPUTED TAX AMOUNT HAS BEEN DETERMINED AT RS.72,715/ - WHICH HAS BEEN PAID BY THE ASSESSEE ON 19 TH JUNE, 2021 AND A COPY OF THE CHALLAN FOR PAYMENT OF RS.72,715/ - HAS BEEN ENCLOSED ALONG WITH THE WITHDRAWAL APPLICATION. IN VIEW OF THE ABOVE, THE REQUEST OF THE ASSESSEE SEEKING A DIRECTION TO THE REVENUE FOR WITHDRAWAL OF THE MISCELLANEOUS APPLICATION IS ACCEPTED AND THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS TREATED AS DI SMISSED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. TH E DECISION WAS PRONOUNCED IN THE OPEN COURT ON 20 . 0 7 . 20 21 . SD/ - SD/ - ( KUL BHARAT ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMFBER DATED: 20 TH J ULY, 2021. DK MA NO. 407 /DEL/201 7 3 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI