MANISH GARG,DELHI V. ITO, WARD- 40(1), DELHI

MA 194/DEL/2023

AI Insights

The case involves two Miscellaneous Applications filed by Manish Garg and Megha Garg against the Income Tax Officer (ITO), Ward-40(1), Delhi, concerning the assessment years 2014-15 and 2015-16. The appellants had initially filed appeals which were decided ex-parte on merits, leading to the dismissal of their appeals without consideration of their request to withdraw the appeals due to their participation in the 'Vivad Se Vishwas Scheme'. This scheme is a government initiative aimed at resolving tax disputes. The Tribunal, upon reviewing the correspondence from the assessees indicating their withdrawal from the appeals, decided to recall the earlier orders and dismiss the appeals as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788391 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 24-04-2023
• Laws Referred To: Vivad Se Vishwas Scheme
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAMOD KUMAR

Judgement Text

"1 M.A Nos. 194 & 195/Del/2025 Manish Garg & Megha Garg Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M. A NO. 194/Del/2023 (A.Y 2014-15 in ITA No.1909/Del/2019) AND ITA No. 1909/Del/2019 Manish Garg 160, Vaishali, Pitampura, New Delhi PAN-AAOPG3605M (APPELLANT) vs ITO Ward-40(1), Delhi (RESPONDENT) M. A NO. 195/Del/2023 (A.Y 2015-16 in ITA No.1908/Del/2019) AND ITA No.1908/Del/2019 MeghaGarg 160, Vaishali, Pitampura, New Delhi PAN-AECPG7098C (APPELLANT) vs ITO Ward-40(1), Delhi (RESPONDENT) Applicant by None Respondent by Sh. Pramod Kumar, Sr. DR ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The above mentioned Miscellaneous Applications are filed in respect of the orders dated 03/03/2023 passed by the Tribunal in ITA Nos.1908/Del/2019 & 1909/Del/2019 pertaining to Assessment Years 2014-15 and 2015-16 respectively. 2. The Assessee in the Miscellaneous Applications contended that the Assessee sent an e-mail on 29/09/2021 and on 17/05/2022 through post for withdrawal of the Appeal filed by the respective Assessees as Date of Hearing 21.11.2025 Date of Pronouncement 21 .11.2025 Printed from counselvise.com 2 M.A Nos. 194 & 195/Del/2025 Manish Garg & Megha Garg Vs. ITO the Assessees have opted for ‘Vivad Se Vishwas Scheme’, however, the Appeals have been decided ex-parte on merits, wherein the Tribunal has dismissed the Appeals of the Assessee without taking into consideration that the Assessee has already settled the tax dispute through ‘Vivad Se Vishwas Scheme’. 3. The Ld. Department's Representative relying on the order of the Tribunal sought for dismissal of the present Miscellaneous Applications. 4. Heard and perused. Considering the fact that the Tribunal has passed the final order dated 03/03/2023 deciding the Appeals on merit, wherein as on the said date, the tax dispute has already claim to have been settled by the Assessee through ‘Vivad Se Vishwas Scheme’, we recall the order dated 03/03/2023 passed in ITA Nos. 1908/Del/2019 and 1909/Del/2019 and the respective Appeals are restored to its original numbers. Accordingly, the M. A No.194/Del/2023 and 195/Del/2023 are allowed. ITA No. 1908/Del/2019 and 1909/Del/2019 5. We have gone through the letter dated 16/05/2022 filed by the Respective Assessees, wherein it is stated that Assessees have opted for Vivad Se Vishwas Scheme’, thus sought for withdrawal of the Appeals filed by the Assessees. Printed from counselvise.com 3 M.A Nos. 194 & 195/Del/2025 Manish Garg & Megha Garg Vs. ITO 6. In view of the above, the Appeals in ITA Nos. 1908/Del/2019 and 1909/Del/2019 are dismissed as withdrawn. Order pronounced in the open court on 21/11/2025. Sd/- Sd/- (M. BALAGANESH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 21/11/2025 R.N, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "