Case Number: ITA 72/DEL/2019
Appellant: Iqbal Kaur, Moradabad
Respondent: ITO, Ward-2(1), Moradabad
Assessment Year: 2012-13
Case Filed On: 2019-01-04
Order Type: Final Tribunal Order
Date of Order: 2021-02-10
Pronounced On: 2021-02-10
This case involves the appellant, Iqbal Kaur, proprietor of Hemkund Exports, based in Moradabad, challenging the orders passed by the Learned CIT(A), Moradabad, for the assessment years 2012-13 and 2015-16. The dispute centers around the tax arrears for these assessment years.
The appeal was heard by the Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘C’ through video conferencing on February 10, 2021. The bench comprised Vice President Shri G.S. Pannu and Judicial Member Shri K. Narasimha Chary. Despite the scheduled hearing, no representation appeared on behalf of the appellant. Instead, a common letter dated January 25, 2021, was submitted by the appellant requesting the withdrawal of the appeals.
The appellant’s letter indicated an intention to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. As per this scheme, a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was filed, supporting the withdrawal request. The Senior Departmental Representative (DR), Shri M. Baranwal, did not object to this request.
Given the circumstances, the Tribunal accepted the appellant’s request for withdrawal of the appeals. The decision was announced on the same day, February 10, 2021, marking the conclusion of the virtual hearing.
The final judgment of the Tribunal dismissed the appeals filed by Iqbal Kaur as withdrawn, in line with the provisions of the Vivad Se Vishwas Scheme, 2020.
Tribunal Order Excerpt:
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ : NEW DELHI (Through Video Conferencing) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY , JUDICIAL MEMBER ITA Nos. 72 & 73/DEL/2019 Assessment Years : 2012-13 & 2015-16 IQBAL KAUR, PROP. HEMKUND EXPORTS 97, KOTHIWAL NAGAR, MORADABAD (PAN: ABIK3137F) Vs. ITO, WARD 2(1), MORADABAD (Appellant) (Respondent) Appellant by : None Respondent by : Sh. M. Baranwal, Sr. DR. Date of hearing : 10.02.2021 Date of pronouncement : 10.02.2021 ORDER PER G.S. PANNU, VP : These appeals by the assessee for the assessment years 2012-13 & 2015-16 are directed against the respective orders of the Learned CIT(A), Moradabad. 2. None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee vide his common letter dated 25.1.2021 has requested for withdrawal of the appeals filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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 aforesaid appeals. 5. In the result, both the appeals of the assessee are dismissed as withdrawn. Above decision was announced on conclusion of Virtual Hearing on 10th February, 2021. Sd/- Sd/- (K. NARASIMHA CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SRB Copy forwarded to: - 1. Appellant. 2. Respondent. 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar
This case highlights the effectiveness of the Vivad Se Vishwas Scheme, 2020, in resolving long-standing tax disputes amicably. By opting into the scheme, taxpayers like Iqbal Kaur can settle their tax arrears efficiently, avoiding prolonged litigation.
The outcome of this case serves as a precedent for similar cases where taxpayers are encouraged to utilize government schemes designed to ease tax-related conflicts. It emphasizes the importance of such initiatives in promoting compliance and reducing the burden on judicial resources.
The detailed order and proceedings underscore the procedural aspects that both appellants and respondents must consider in tax litigation. The timely submission of necessary documents, clear communication of intentions, and adherence to legal frameworks play crucial roles in the resolution process.
For legal practitioners and taxpayers, this case exemplifies the procedural efficiency that can be achieved through alternative dispute resolution mechanisms provided by the tax authorities.
The full text of the Tribunal’s order is an essential read for those interested in understanding the practical application of the Vivad Se Vishwas Scheme, 2020, and its impact on resolving tax disputes.
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