The case ITA 15/DEL/2019 involves the appellant Ritu Tayal from New Delhi, who filed an appeal against the Income Tax Officer (ITO), Ward-60(1), New Delhi, for the assessment year 2015-16. The appeal was initially filed on January 2, 2019, and the final order was pronounced on December 27, 2021.
Ritu Tayal, the appellant, filed this appeal against the assessment order passed by the ITO, Ward-60(1), New Delhi. The appeal was directed against the order of the Learned Commissioner of Income Tax (Appeals) [CIT(A)]-19, New Delhi. The primary issue in the appeal was the assessment of tax arrears for the assessment year 2015-16.
The appellant raised the following grounds in the appeal:
The appeal was heard by Shri Anil Chaturvedi, Accountant Member, and Shri N. K. Choudhry, Judicial Member, of the Delhi “F” Bench of the Income Tax Appellate Tribunal (ITAT) through video conferencing. The appellant did not appear, and the respondent was represented by Senior Departmental Representative (DR) Shri Atiq Ahmed.
The appellant, Ritu Tayal, a resident of New Delhi, filed this appeal to contest the additions made by the ITO in their assessment for the year 2015-16. The primary contention was that the additions were not justified and sought relief from the tribunal.
The appellant’s representative did not appear during the hearing. However, the appellant submitted a request for withdrawal of the appeal, stating that they had opted to settle the dispute relating to the tax arrears 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 Senior DR, Shri Atiq Ahmed, raised no objection to the withdrawal request submitted by the appellant.
The ITAT, after considering the submissions and reviewing the evidence, accepted the request for withdrawal of the appeal. The tribunal noted that the appellant had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020, and had submitted the necessary certificate to this effect.
The final order in ITA 15/DEL/2019 was pronounced on December 27, 2021, with the appeal being dismissed as withdrawn due to the appellant opting to settle the dispute under the Vivad Se Vishwas Scheme, 2020. This scheme allows taxpayers to settle their tax disputes by paying the disputed tax amount and provides relief from interest and penalties.
The Income Tax Appellate Tribunal’s order was as follows:
This appeal has been preferred by the Assessee against the impugned order dated 16.11.2018 passed by the ld. Commissioner of Income Tax (Appeals)–19, New Delhi (hereinafter referred to as ld. Commissioner) under Section 143(3) of the Income Tax Act, 1961 (the Act) for assessment year 2015-16.
The Assessee has preferred the instant application under consideration for withdrawal of the appeal.
Nobody appeared on behalf of the Assessee. During the course of hearing, it was submitted that since the Assessee has availed the immunity scheme i.e; Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No. 5 in response to the application filed by the Assessee under the scheme, therefore the appeal of the Assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future.
The Ld. DR raised no objection, if the appeal of the Assessee is allowed to be dismissed as withdrawn.
Having heard the parties and perused the application for withdrawal of the appeal and Form-5 dated 18th of December, 2020 (Copy already on record) issued by the Department, considering the facts and circumstances, the appeal of Assessee is liable to be dismissed as withdrawn with liberty as prayed for in accordance of law, hence ordered accordingly.
In the result, instant appeal of the Assessee stand dismissed as withdrawn.
Order pronounced in the open court on: 27/12/2021.
Sd/-
(ANIL CHATURVEDI)
ACCOUNTANT MEMBERSd/-
(N. K. CHOUDHRY)
JUDICIAL MEMBER
This case highlights the utility of the Vivad Se Vishwas Scheme, 2020, in resolving tax disputes amicably and efficiently, providing relief to taxpayers and reducing litigation.
Appeal Withdrawal: Ritu Tayal vs. ITO, Ward-60(1), New Delhi – ITA 15/DEL/2019
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