Case Number: ITA 455/DEL/2019
Appellant: Aakanksha Jain, New Delhi
Respondent: ITO, Ward-55(4), New Delhi
Assessment Year: 2015-16
Case Filed On: 2019-01-22
Order Type: Final Tribunal Order
Date of Order: 2021-05-28
Pronounced On: 2021-05-28
The case of Aakanksha Jain vs ITO Ward-55(4) pertains to the assessment year 2015-16. The appellant, Ms. Aakanksha Jain, filed an appeal against the order passed by the learned CIT(A)-19, New Delhi, dated 20.11.2018. The appeal was filed on 2019-01-22 and was finally decided on 2021-05-28 by the Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘A’ through video conferencing.
Ms. Aakanksha Jain filed an appeal against the order of the learned CIT(A)-19, New Delhi, dated 20.11.2018, for the assessment year 2015-16. The case was selected for scrutiny, and various notices were issued during the assessment proceedings.
During the pendency of the appeal, the appellant opted to settle the dispute under the “Vivad Se Vishwas Scheme, 2020”. This scheme was introduced by the Government of India to reduce litigation in direct taxes and provide an opportunity to taxpayers to settle their tax disputes. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was filed by the appellant to this effect.
The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘A’ heard the case through video conferencing on 28.05.2021. None appeared on behalf of the appellant during the virtual hearing. The learned counsel for the appellant had earlier submitted a letter dated 23.02.2021, requesting withdrawal of the appeal and stating that the appellant had opted for the Vivad Se Vishwas Scheme. The Senior Departmental Representative (DR) had no objection to the withdrawal of the appeal.
Considering the request for withdrawal and the fact that the appellant had opted for the Vivad Se Vishwas Scheme, the ITAT accepted the request and dismissed the appeal as withdrawn. The tribunal announced the decision on 28.05.2021, immediately after the conclusion of the virtual hearing.
The case highlights the increasing trend of resolving tax disputes through the Vivad Se Vishwas Scheme, which aims to reduce litigation and provide a quick resolution mechanism for taxpayers. The dismissal of the appeal under this scheme underscores the effectiveness of such alternative dispute resolution mechanisms in the Indian taxation system.
In summary, the appeal filed by Ms. Aakanksha Jain for the assessment year 2015-16 was dismissed as withdrawn by the ITAT Delhi Bench ‘A’. The appellant opted to settle the tax dispute under the Vivad Se Vishwas Scheme, leading to the withdrawal of the appeal. The tribunal accepted the withdrawal and pronounced the decision on 28.05.2021.
The final judgment is as follows:
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI “A” BENCH: NEW DELHI
(THROUGH VIDEO CONFERENCING)
BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND
SHRI AMIT SHUKLA, JUDICIAL MEMBER
ITA No.455/Del/2019
Assessment Year: 2015-16
Aakanksha Jain,
C-519, Yojna Vihar, New Delhi-110092.
PAN-AMDPJ4707A
Vs
ITO,
Ward-55(4), New Delhi.
(APPELLANT) (RESPONDENT)
Appellant by None
Respondent by Sh. Mahesh Thakur, Sr. DR
Date of Hearing 28.05.2021
Date of Pronouncement 28.05.2021
ORDER
PER G.S. PANNU, VP:
This appeal filed by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-19, New Delhi dated 20.11.2018.
2. None appeared on behalf of the assessee at the time of Virtual hearing before us. The learned counsel for the assessee, vide its letter dated 23.02.2021, 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.
3. Learned Senior DR has no objection.
4. In view of the above, we accept the request of the assessee for withdrawal of the appeal.
5. In the result, the appeal of the assessee is dismissed as withdrawn.
Above decision was announced on conclusion of Virtual Hearing on 28th May, 2021.
Sd/- Sd/-
(AMIT SHUKLA) (G.S. PANNU)
JUDICIAL MEMBER VICE PRESIDENT
* Amit Kumar *
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT, NEW DELHI
Aakanksha Jain vs ITO Ward-55(4): Appeal Withdrawal under Vivad Se Vishwas Scheme – ITA 455/DEL/2019
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform