Frugal Developers (P) Ltd., New Delhi V. DCIT, New Delhi

MA 82/DEL/2021

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6695 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 28-12-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 18-04-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA.No.82/Del/2021 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA No.82/Del/2021 (In ITA No.640/Del/2016) /Assessment Year: 2011-12 Frugal Developers (P) Ltd., C/o M/s RRA TAXINDIA, D-28, South Extension, Part-1, New Delhi. ब म Vs. DCIT Central Circle-18, New Delhi. PAN No.AABCF5805E Appellant /Respondent िनधा रतीक ओरसे /Assessee by Shri Deepesh Garg, Adv. राज वक ओरसे /Revenue by Shri Vivek Kumar Upadhyay, Sr. DR स ु नवाईक तारीख/ Date of hearing: 29.12.2023 उ ोषणाक तारीख/Pronouncement on 04.06.2024 आदेश /O R D E R PER C.N. PRASAD, J.M. Through this miscellaneous application the assessee prays for recall of the order of the Tribunal in ITA No.640/Del/2016 dated 28.08.2020 for the AY 2011-12 stating that the Tribunal dismissed the appeal of the Assessee as well as Revenue on the ground that the assessee has opted under VSVS and furnished Form 1 & 2. In the miscellaneous application the assessee stated that the Revenue Department rejected the applications filed by the assessee in Form MA.No.82/Del/2021 2 1 & Form 2 and, therefore, requested the Tribunal to restore the appeal for hearing on merits. 2. On hearing both the sides and perusing the screenshot of the portal of the Income Tax Department, we find that Form 1 & 2 furnished by the assessee under Vivad Se Vishwas Scheme (VSVS) was rejected by the Revenue. Therefore, since Form 1 & 2 filed by the assessee were rejected by the Revenue the order of the Tribunal in ITA No.640/Del/2016 dated 28.08.2020 for the AY 2011- 12 is recalled and restored for hearing the appeal of the assessee on merits. 3. In the result, miscellaneous application filed by the assessee is allowed. Order pronounced in the open court on 04/06/2024 Sd/- Sd/- (PRADIP KUMAR KEDIA) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 04/06/2024 *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