Case Number: ITA 874/DEL/2020
Appellant: Rehaan Packing Solutions Pvt. Ltd., New Delhi
Respondent: ITO, Ward-21(2), New Delhi
Assessment Year: 2011-12
Result: 2011-12
Case Filed on: 2020-02-20
Order Type: Final Tribunal Order
Date of Order: 2021-02-10
Pronounced On: 2021-02-10
Conclusion: Withdrawal of appeal under Vivad Se Vishwas Scheme
The case ITA 874/DEL/2020 involved the appellant Rehaan Packing Solutions Pvt. Ltd., New Delhi, challenging an order passed by the Income Tax Officer (ITO), Ward-21(2), New Delhi, for the assessment year 2011-12. The appeal was filed on 2020-02-20 and aimed to address certain tax arrears and assessments made by the ITO.
The case was heard by a bench comprising Shri G.S. Pannu, Vice-President, and Shri K. Narasimha Chary, Judicial Member, of the Income Tax Appellate Tribunal, Delhi Bench ‘C’. The hearing took place on 10th February 2021, and the order was pronounced on the same day.
On 28th January 2021, the learned counsel for the appellant, Rehaan Packing Solutions Pvt. Ltd., submitted a letter requesting the withdrawal of the appeal. This letter, received through email, indicated that the appellant had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed, confirming the appellant’s decision to settle the tax arrears for the assessment year under consideration.
The respondent, represented by Sh. M. Baranwal, Senior Departmental Representative (DR), raised no objections to the appellant’s request for withdrawal. The acceptance of the withdrawal request was uncontested, facilitating a smooth conclusion to the case.
In light of the appellant’s request and the absence of objections from the respondent, the tribunal accepted the withdrawal of the appeal. The order stated, “In view of the above, we accept the request of the assessee for withdrawal of the appeal.” Consequently, the appeal was dismissed as withdrawn.
This case highlights the effectiveness of the Vivad Se Vishwas Scheme, 2020, in resolving tax disputes amicably and expeditiously. The appellant’s decision to opt for this scheme resulted in the withdrawal of the appeal, thereby concluding the dispute for the assessment year 2011-12. The tribunal’s order reflects the procedural efficiency and cooperative spirit fostered by such settlement schemes.
The official order read as follows:
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ C’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA No.874/Del/2020 Assessment Year: 2011-12 Rehaan Packing Solutions Pvt. Ltd. vs. Income-tax Officer, 801, Vishwa Sadan Building, Ward 21(2), New Delhi Distt. Centre, Janakpuri, New Delhi. PAN : AADCV1278P (Appellant) (Respondent) Appellant by: None Respondent by: Sh. M. Baranwal, Sr. DR Date of hearing: 10/02/2021 Date of order : 10/02/2021 ORDER PER G.S. PANNU, V.P. This appeal by the assessee for the assessment year 2011-12 is directed against the order of Ld. CIT(A)-7, New Delhi dated 21.12.2019. The learned counsel for the assessee, vide its letter dated 28.01.2021, received through email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. Learned Senior DR has no objection. In view of the above, we accept the request of the assessee for withdrawal of the appeal. In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was announced on conclusion of Virtual Hearing in presence of parties on 10th February, 2021. Sd/- Sd/- (K. NARASIMHA CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE- PRESIDENT Dated: 10/02/2021 ‘aks’
This decision was announced during a virtual hearing on 10th February 2021, in the presence of both parties.
Rehaan Packing Solutions Pvt. Ltd. vs. ITO: Withdrawal of Appeal Under Vivad Se Vishwas Scheme
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