Jagdish Prasad Sharma, New Delhi V. ITO, Ghaziabad

MA 44/DEL/2021

AI Insights

The case involves Jagdish Prasad Sharma, the appellant, who filed a Miscellaneous Application in relation to a previous Income Tax Appellate Tribunal order. The application was part of the proceedings for the Assessment Year 2009-10. The appellant opted for the Vivad Se Vishwas (VSV) 2020 scheme, a government initiative aimed at resolving pending tax disputes, and submitted the necessary forms under this scheme. Following the acceptance of these forms by the department, the appellant sought to withdraw the MA. The Revenue did not object to this withdrawal, leading to the dismissal of the MA as withdrawn by the Tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121429 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 19-01-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 25-02-2021
• Laws Referred To: Vivad Se Vishwas (VSV) 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-2’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER MA No. 44/Del/2021 (in ITA No. 104/Del/2015) (for Assessment Year : 2009-10) Jagdish Prasad Sharma C/o. Mr. Sandeep Bhatnagar, Flat No.12, 2 nd Floor, Sheel Tara House, 4866/24, Ansari Road, Darya Ganj, New Delhi – 110 002 PAN No. AZPPS 2130 R Vs. ITO Ward – 1(3) Ghaziabad (APPELLANT) (RESPONDENT) Assessee by Written Submission Revenue by Shri Kanav Bali, Sr. D.R. Date of hearing: 20.01.2023 Date of Pronouncement: 07.02.2023 ORDER PER ANIL CHATURVEDI, AM : The present Misc. Application (MA) is filed by the assessee in respect of the order of Tribunal dated 13.01.2020 in ITA No.104/Del/2015 for A.Y. 2009-10. 2. Before us, assessee has moved an application dated 13.08.2021 wherein the assessee has stated that it has opted for 2 Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form- 1) and undertaking (Form-2) Scheme and department had issued Form-3. The assessee therefore seeks to withdraw the MA, to which the Revenue has no objection. 3. After considering the request made by the assessee, we dismiss the MA of assessee as withdrawn. 4. In the result, MA of the assessee is dismissed. Order pronounced in the open court on 07.02.2023 Sd/- Sd/- (CHANDRA MOHAN GARG) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 07.02.2023 PY* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI