DCIT, Circle-1, Ghaziabad V. Akansha Singhal, Ghaziabad

MA 739/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4460 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-05-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 12-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “FRIDAY-A” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER M.A.No.-739/Del/2019 [In ITA No.820/Del/2019] [Assessment Year : 2015-16] DCIT, Circle-1, Ghaziabad. vs Smt. Akansha Singhal, C/o-Raj Kumar & Associates, CAs, L-7A (LGF), South Extension, Part-II, New Delhi-110049. PAN-CGPPS3517P APPELLANT RESPONDENT Appellant by Shri Om Prakash, Sr.DR Respondent by Shri S.Gupta, Adv. Date of Hearing 06.05.2022 Date of Pronouncement 06.05.2022 ORDER PER KUL BHARAT, JM : This Miscellaneous Application has been filed by the Revenue recalling of the order passed by the Tribunal in ITA No.820/Del/2019 pertaining to Assessment Year 2015-16 vide order dated 23.04.2019. 2. At the outset, Ld. Counsel for the assessee submitted that the dispute has already been settled by the assessee and the assessee has opted for DTVSV Scheme, 2020. Therefore, the MA filed by the Revenue become infructuous. 3. Ld.Sr.DR opposed these submissions. 4. We have heard the rival contentions and perused the material available on record. We find that the assessee had filed Form No.5 which is 2 | Page not rebutted by the Revenue. Therefore, the Miscellaneous application filed by the Revenue has become infructous, the same is hereby dismissed. 5. In the result, the Miscellaneous Application filed by the Revenue is dismissed. Order pronounced in the open Court on 06 th May, 2022. Sd/- Sd/- (PRADIP KUMAR KEDIA) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI