The case ITA 10/DEL/2019 involved the appellant Santosh from Gurgaon, contesting against the Income Tax Officer (ITO), Ward-4(1), Gurgaon. The appeal pertained to the assessment year 2010-11 and was filed on January 1, 2019. The final order was pronounced on March 11, 2021.
Santosh, the appellant, had filed an appeal against the assessment order passed by the ITO, Ward-4(1), Gurgaon, for the assessment year 2010-11. The appeal was directed against the order of the Learned Commissioner of Income Tax (Appeals) [CIT(A)]-1, Gurgaon. The primary contention in the appeal was related to certain tax arrears disputed by the appellant.
The appeal was heard by a bench comprising Shri G.S. Pannu, Vice President, and Ms. Suchitra Kamble, Judicial Member, of the Delhi ‘SMC-1’ Bench of the Income Tax Appellate Tribunal (ITAT). The hearing was conducted through video conferencing. The appellant was represented by their Authorized Representative (A.R.), who did not appear for the virtual hearing but submitted a letter requesting the withdrawal of the appeal.
The appellant’s A.R. submitted a letter (dated NIL) requesting the withdrawal of the appeal filed by Santosh. The letter stated that Santosh had opted to settle the dispute related to the tax arrears for the assessment year 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, was also filed.
The Senior Departmental Representative (DR), Ms. Shivani Bansal, had no objection to the withdrawal request submitted by the appellant’s A.R.
After considering the request for withdrawal and the certificate filed under the Vivad Se Vishwas Scheme, 2020, the tribunal accepted the appellant’s request for withdrawal. Consequently, the appeal filed by Santosh was dismissed as withdrawn.
The final order in ITA 10/DEL/2019 was pronounced on March 11, 2021, with the appeal dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme, 2020. This decision underscored the significance of the scheme in resolving tax disputes and reducing litigation.
The Income Tax Appellate Tribunal’s order was as follows:
This appeal by the assessee for the assessment year 2010-11 is directed against the order of Learned CIT(A)-1, Gurgaon.
None appeared on behalf of the Assessee before us at the time of the virtual hearing. However, the assessee’s A.R. vide his letter dated NIL has requested for withdrawal of the appeal filed by him and stated that he has opted to settle the dispute relating to the tax arrears for the assessment year 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.
Learned Senior DR has no objection.
In view of the above, we accept the request of the assessee’s A.R. for withdrawal of the aforesaid appeal.
In the result, the appeal of the assessee is dismissed as withdrawn.
Above decision was pronounced on conclusion of Virtual Hearing on 11th March, 2021.
Sd/-
(SUCHITRA KAMBLE)
JUDICIAL MEMBERSd/-
(G.S. PANNU)
VICE PRESIDENT
This case illustrates the efficiency of the Vivad Se Vishwas Scheme, 2020, in providing taxpayers with an opportunity to resolve their disputes amicably and avoid prolonged litigation.
Appeal Dismissal under Vivad Se Vishwas Scheme: Santosh vs. ITO – ITA 10/DEL/2019
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