Case Number: ITA 154/DEL/2019
Appellant: Shri Kishan Ashok Kumar (HUF), New Delhi
Respondent: ITO, Ward-59(3), New Delhi
Assessment Year: 2015-16
Result: Appeal Withdrawn
Case Filed on: 2019-01-10
Order Type: Final Tribunal Order
Date of Order: 2020-12-14
Pronounced on: 2020-12-14
This case involves an appeal filed by Shri Kishan Ashok Kumar (HUF) against the Income Tax Officer (ITO), Ward-59(3), New Delhi, for the assessment year 2015-16. The primary issue in this case revolves around the appellant’s decision to withdraw the appeal under the Vivad Se Vishwas Scheme, 2020.
Shri Kishan Ashok Kumar (HUF), the appellant, filed an appeal for the assessment year 2015-16, challenging the decision of the CIT(A)-19, New Delhi. The appeal was filed on 2019-01-10 and involved various tax disputes.
Hearing and Pronouncement: The hearing took place on 14.12.2020 through video conferencing, and the decision was pronounced on the same day.
Representatives: The appellant was represented by Shri Anil Jain, CA, and the respondent was represented by Shri Jagdish Singh, Senior DR.
The appellant, through an email dated 4th December, 2020, requested the withdrawal of the appeal filed for the assessment year under consideration. The email indicated that the appellant had opted to settle the tax disputes under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also submitted as evidence of the settlement.
The learned Senior DR, representing the respondent, had no objection to the withdrawal of the appeal by the appellant.
The Income Tax Appellate Tribunal (ITAT) Delhi Bench, comprising Shri G.S. Pannu (Vice President) and Shri Amit Shukla (Judicial Member), reviewed the request for withdrawal. Given that the appellant opted for the Vivad Se Vishwas Scheme and the respondent raised no objections, the Tribunal accepted the withdrawal request.
The Tribunal dismissed the appeal as withdrawn, in line with the appellant’s request and the provisions of the Vivad Se Vishwas Scheme, 2020.
The case of Shri Kishan Ashok Kumar (HUF) vs ITO, Ward-59(3), New Delhi, highlights the use of the Vivad Se Vishwas Scheme, 2020, as a means to resolve tax disputes. By opting for this scheme, the appellant aimed to settle tax arrears amicably, leading to the withdrawal of the appeal. This case exemplifies the impact of the Vivad Se Vishwas Scheme in reducing litigation and facilitating tax dispute resolution.
Order Pronounced: 14th December, 2020
Members: G.S. Pannu (Vice President) and Amit Shukla (Judicial Member)
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