This case analysis covers the appeal filed by Amit Kumar M Agarwal (HUF) against the Income Tax Officer, Circle – 42(5), New Delhi, under ITA No. 1018/DEL/2020. The appeal pertains to the assessment year 2014-15 and was filed on March 9, 2020. The final decision was pronounced on June 29, 2021, and the appeal was ultimately withdrawn by the appellant.
The appellant, Amit Kumar M Agarwal (HUF), challenged the assessment order passed by the Income Tax Officer (ITO) for the assessment year 2014-15. The initial assessment order had been contested before the Commissioner of Income Tax (Appeals) [CIT(A)], but the appeal was dismissed by the CIT(A)-43, New Delhi, on October 31, 2019. Subsequently, the appellant filed an appeal with the Income Tax Appellate Tribunal (ITAT), Delhi Bench.
The appeal was registered as ITA No. 1018/DEL/2020 and was heard by the ITAT Delhi “C” Bench on June 29, 2021. The virtual hearing was presided over by Shri G.S. Pannu, Vice President, and Ms. Madhumita Roy, Judicial Member. The appellant was represented by Ms. Rashi Singhal, C.A., while the respondent was represented by Ms. Anima Baranwal, Senior Departmental Representative (DR).
During the hearing, the Authorized Representative (AR) for the appellant, Ms. Rashi Singhal, submitted a letter dated June 22, 2021, requesting the withdrawal of the appeal. The letter stated that the appellant had 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, was also submitted.
The Senior DR, Ms. Anima Baranwal, raised no objections to the request for withdrawal. After considering the request and noting the lack of objection from the Departmental Representative, the Tribunal allowed the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. This decision was pronounced in the open court at the time of the virtual hearing on June 29, 2021.
The final order, pronounced on June 29, 2021, concluded the proceedings for ITA No. 1018/DEL/2020. The withdrawal of the appeal signifies the appellant’s decision to not pursue the challenge against the assessment order for the assessment year 2014-15 any further in the Tribunal. The decision to opt for the Vivad Se Vishwas Scheme, 2020, allowed the appellant to settle the tax dispute amicably.
The official order as pronounced by the members of the Tribunal is as follows:
“This appeal by the Assessee for the A.Y. 2014-2015 is directed against the Order of the Ld. CIT(A)-43, New Delhi, Dated 31.10.2019. The assessee, vide letter dated 22.06.2021 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. In view of the above, we accept the request of the assessee. In the result, the appeal of the assessee is dismissed.”
Above decision was pronounced on conclusion of Virtual Hearing on 29.06.2021.
sd/- (MS. MADHUMITA ROY) JUDICIAL MEMBER
sd/- (G.S. PANNU) VICE PRESIDENT
Delhi, Dated 29th June, 2021
This decision reflects the procedural closure of the case without a substantive adjudication on the merits of the original assessment order for the relevant assessment year.
ITA 1018/DEL/2020: Amit Kumar M Agarwal (HUF) vs ITO Circle – 42(5), New Delhi
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