IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member MA No. 73/Del/2022 (In ITA No. 7618/Del/2017 : Asstt. Year: 2014-15) Sharda Exports, C/o- Jitendra Kumar Gupta, 219, Railway Road, Meerut, Uttar Pradesh-250002 Vs. Pr. CIT, Meerut, Uttar Pradesh (APPELLANT) (RESPONDENT) PAN No. ABOFS0079G Assessee by : Sh. Raj Kumar, CA & Sh. J. P. Sharma, CA Revenue by : Sh. Vivek Vardhan, Sr. DR Date of Hearing: 01.03.2024 Date of Pronouncement: 05.03.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The appeal of the assessee was dismissed vide order dated 07.10.2021 owing to Vivad se Vishwas scheme. 2. We have considered the facts on the record and prayer of the ld. Counsel of the assessee that the application of the assessee for VSV-2020 has been rejected vide order/intimation dated 30.01.2021 by the revenue authorities and the assessee has accepted this rejection order. We find that the explanation given by the assessee is acceptable and came to a conclusion that the appeal needs to be heard by the Tribunal. Hence, the appeal is hereby recalled for fresh hearing. The Registry is directed to issue notice. MA No. 73/Del/2022 Sharda Exports 2 3. In the result, the Miscellaneous Application of the assessee is allowed. Order Pronounced in the Open Court on 05/03/2024. Sd/- Sd/- (Astha Chandra) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 05/03/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR