Anju Rastogi , Meerut V. ITO, Ward- 1(1), Meerut

MA 483/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3617 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 05-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

MA.No.483/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER MA No. 483/Del/2019 (In I.T.A No.3810/Del/2018) /Assessment Year: 2015-16 Anju Rastogi 252, Shivaji Road, Meerut. ब म Vs. ITO, Ward 1(1) Meerut. PAN No. ABVPR2828K Appellant /Respondent िनधा रतीक ओरसे /Assessee by Sh. Sumit Bansal, CA राज वक ओरसे /Revenue by Sh. Mrinal Kumar Das, Sr. DR स ु नवाईक तारीख/ Date of hearing: 08.07.2022 उ ोषणाक तारीख/Pronouncement on 08.07.2022 आदेश /O R D E R This miscellaneous application filed by the assessee against the order passed by the Tribunal in ITA No. 3810/Del/2018 dated 08.01.2019 for the AY 2015-16. At the time of hearing, the Ld. Counsel for the assessee submitted that the assessee has opted under VSVS and settled the disputes by paying the disputed tax. Ld. Counsel filed copy of Form No. 5 issued by the ACIT, Ghaziabad dated 07.04.2021 in proof of full and final settlement of tax arrears under the said scheme. The Ld. Counsel submits that as the assessee had opted under VSVS and settled the disputes under the said scheme the miscellaneous application filed by the MA.No.483/Del/2019 2 assessee become infructuous. Therefore, he submits that the same may be dismissed. 2. Ld. DR has no objection. 3. Considering the submissions of the Ld. Counsel for the assessee and taking into consideration of the fact that the assessee has received Form No. 5 from PCIT, Ghaziabad for full and final settlement of tax arrears under the said scheme. This miscellaneous application has become infructuous. Accordingly, the miscellaneous application is dismissed. Order pronounced in the open court on 08/07/2022 Sd/- (C.N. PRASAD) JUDICIAL MEMBER Dated: 08.07.2022 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi