This article explores the Income Tax Appellate Tribunal’s decision on ITA No. 309/DEL/2019, involving Agritaa Singla of New Delhi and the Assistant Commissioner of Income Tax (ACIT), Circle-40(1), New Delhi. The appeal pertains to the assessment year 2015-16 and discusses the withdrawal of the appeal under the Vivad Se Vishwas Scheme, 2020.
The appellant, Agritaa Singla, filed an appeal for the assessment year 2015-16, contesting the order of the learned Commissioner of Income Tax (Appeals) [CIT(A)], New Delhi, dated December 19, 2018. The case was filed on January 17, 2019, and the final tribunal order was pronounced on November 20, 2020.
The primary issue in this case was the appellant’s request to withdraw the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. The Vivad Se Vishwas Scheme was introduced to resolve pending tax disputes and reduce litigation.
The appellant, represented by CA Sh. Rahul Chourasia, submitted a letter dated November 5, 2020, through email, requesting the withdrawal of the appeal. The letter stated that the appellant had opted to settle the tax dispute for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed to support this request.
The respondent, represented by Sr. DR Shri M. Baranwal, raised no objection to the appellant’s request for withdrawal of the appeal.
The Tribunal, presided over by Vice President Shri G.S. Pannu and Judicial Member Shri Amit Shukla, reviewed the request for withdrawal. Given the circumstances and the lack of objection from the respondent, the Tribunal accepted the appellant’s request to withdraw the appeal.
The Tribunal concluded that the appeal filed by Agritaa Singla was dismissed as withdrawn. The decision was announced on November 20, 2020, following a virtual hearing in the presence of both parties.
The case of ITA 309/DEL/2019 highlights the effectiveness of the Vivad Se Vishwas Scheme, 2020, in resolving tax disputes and reducing litigation. By opting for this scheme, Agritaa Singla was able to settle the tax arrears for the assessment year 2015-16 efficiently.
This decision underscores the benefits of the Vivad Se Vishwas Scheme for taxpayers seeking to resolve their tax disputes without prolonged litigation. It also illustrates the Tribunal’s supportive stance towards such initiatives aimed at simplifying tax compliance and dispute resolution processes.
In summary, the Tribunal’s order in favor of the withdrawal request under the Vivad Se Vishwas Scheme demonstrates the scheme’s role in facilitating tax dispute resolution, providing a valuable reference for future cases involving similar issues.
Withdrawal of Appeal Under Vivad Se Vishwas Scheme: ITA 309/DEL/2019 – Agritaa Singla vs ACIT
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