Manish Garg & Anr. vs ITO

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.

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 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’.

The Ld. Department's Representative relying on the order of the Tribunal sought for dismissal of the present Miscellaneous Applications.

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.

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.

In view of the above, the Appeals in ITA Nos. 1908/Del/2019 and 1909/Del/2019 are dismissed as withdrawn.