Case Number: ITA 5900/DEL/2019
Appellant: Anjali Mangat, New Delhi
Respondent: ITO WARD – 13(3), New Delhi
Assessment Year: 2014-15
Order Type: Final Tribunal Order
Date of Order: 2022-06-15
Pronounced On: 2022-06-15
Case Filed On: 2019-07-08
This appeal, filed by the assessee, is directed against the order dated 11th April, 2019 of the CIT(A)-36, New Delhi, relating to the Assessment Year 2014-15. The appellant, Anjali Mangat, opted to settle the dispute involved in this appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020.
The grounds of appeal raised by the assessee are as follows:
“1. That on the facts and circumstances of the case and the provision of the law, the Ld CIT (A) has failed to appreciate that the impugned order passed by the Ld AO under Section 147 of the Income Tax Act is illegal and bad in law.
2. That on the facts and circumstances of the case and the provisions of law, the Ld CIT (A) has erred in sustaining the additions made by the AO.”
Anjali Mangat filed her return of income for the assessment year 2014-15, which was subsequently reassessed by the AO under section 147 of the Income Tax Act, leading to certain additions. The assessee challenged the reassessment and the additions before the CIT(A), who upheld the AO’s order. Aggrieved by this, the assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT).
During the pendency of the appeal, the assessee opted to settle the dispute under The Direct Tax Vivad Se Vishwas Scheme, 2020, a scheme introduced by the government to resolve pending tax disputes. The assessee received Form No. 5 for full and final settlement of taxes under the said scheme for the assessment years 2014-15 and 2015-16.
The case was heard by the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) on 15th June, 2022. The Tribunal consisted of Shri Challa Nagendra Prasad, Judicial Member, and Shri Pradip Kumar Kedia, Accountant Member. The Tribunal noted the assessee’s request to withdraw the appeals, as the disputes had been settled under The Direct Tax Vivad Se Vishwas Scheme, 2020.
In conclusion, the ITAT allowed the appeals to be withdrawn, dismissing them as the disputes had been resolved under the Vivad Se Vishwas Scheme. The Tribunal found that the settlement was in order, and the appeals were no longer necessary.
Order: The appeals are dismissed as withdrawn.
Pronounced on: 15th June, 2022
Judicial Member: Challa Nagendra Prasad
Accountant Member: Pradip Kumar Kedia
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asstt. Registrar, ITAT, New Delhi
Anjali Mangat vs ITO WARD – 13(3), New Delhi – Vivad Se Vishwas Scheme Settlement
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