Case Number: ITA 148/DEL/2019
Appellant: Arun Kumar Mishra, Noida
Respondent: ACIT, Central Circle-8, New Delhi
Assessment Year: 2009-10
Result: Appeal Withdrawn
Case Filed on: 2019-01-10
Order Type: Final Tribunal Order
Date of Order: 2021-01-08
Pronounced on: 2021-01-08
This case involves an appeal filed by Arun Kumar Mishra against the Assistant Commissioner of Income Tax (ACIT), Central Circle-8, New Delhi, for the assessment year 2009-10. The primary issue in this case revolves around the appellant’s decision to withdraw the appeal under the Vivad Se Vishwas Scheme, 2020.
Arun Kumar Mishra, the appellant, filed appeals for multiple assessment years, including 2009-10, challenging the decisions of the CIT(A)-24, New Delhi. The appeals were filed on 2019-01-10 and involved various tax disputes.
Hearing and Pronouncement: The hearing took place on 08.01.2021, and the decision was pronounced on the same day.
Representatives: None appeared on behalf of the assessee during the virtual hearing. The respondent was represented by Sh. M. Barnwal, Sr. DR.
The appellant, through a letter dated 21.12.2020, requested the withdrawal of the appeals filed for the assessment years under consideration. The letter 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 appeals by the appellant.
The Income Tax Appellate Tribunal (ITAT) Delhi Bench, comprising Shri G.S. Pannu (Vice President) and Shri Sudhanshu Srivastava (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The Tribunal dismissed the appeals as withdrawn, in line with the appellant’s request and the provisions of the Vivad Se Vishwas Scheme, 2020.
The case of Arun Kumar Mishra vs ACIT, Central Circle-8, 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 appeals. This case exemplifies the impact of the Vivad Se Vishwas Scheme in reducing litigation and facilitating tax dispute resolution.
Order Pronounced: 8th January, 2021
Members: G.S. Pannu (Vice President) and Sudhanshu Srivastava (Judicial Member)
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