Case Number: ITA 866/DEL/2019
Appellant: Rachna Gupta, Delhi
Respondent: ITO Ward 48(2), New Delhi
Assessment Year: 2015-16
Case Filed On: 2019-02-05
Order Type: Final Tribunal Order
Date of Order: 2021-01-27
Pronounced On: 2021-01-27
The case of Rachna Gupta vs ITO Ward 48(2), Delhi pertains to the assessment year 2015-16. The appellant, Rachna Gupta, sought to settle the dispute regarding tax arrears under the Direct Tax Vivad Se Vishwas Act, 2020. The final order was pronounced by the Income Tax Appellate Tribunal on January 27, 2021.
The case was presented before the Delhi Bench ‘B’ of the Income Tax Appellate Tribunal through video conferencing. The tribunal consisted of Vice President Shri G.S. Pannu and Judicial Member Shri Mahavir Prasad.
Rachna Gupta, represented by none, filed an appeal against the order of the CIT(A)-16, New Delhi, dated December 11, 2018. The appellant decided to settle the dispute relating to tax arrears under the Direct Tax Vivad Se Vishwas Act, 2020, and submitted a request for withdrawal of the appeal.
The hearing for the case was scheduled on January 27, 2021. However, none appeared on behalf of the appellant. The appellant had previously submitted a letter, received via email on January 22, 2021, requesting the withdrawal of the appeal, citing the settlement under the Direct Tax Vivad Se Vishwas Act, 2020.
The Senior Departmental Representative, Shri M. Baranwal, raised no objection to the withdrawal request.
Upon reviewing the request for withdrawal and the lack of objections from the respondent, the tribunal accepted the appellant’s request for withdrawal of the appeal.
In conclusion, the tribunal dismissed the appeal filed by Rachna Gupta as withdrawn, thereby settling the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.
The final decision in the case of Rachna Gupta vs ITO Ward 48(2), Delhi, was pronounced on January 27, 2021. The appeal was dismissed following the appellant’s decision to resolve the tax arrears through the Direct Tax Vivad Se Vishwas Act, 2020.
In the Income Tax Appellate Tribunal Delhi Bench ‘B’, New Delhi, the following order was passed:
This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-16, New Delhi, dated December 11, 2018.
None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter, received through email on January 22, 2021, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Direct Tax Vivad Se Vishwas Act, 2020.
Learned Senior DR has no objection.
In view of the above, we accept the request of the assessee for withdrawal of the appeal.
In the result, the appeal of the assessee is dismissed as withdrawn.
Above decision was announced on conclusion of Virtual Hearing on 27th January, 2021.
Signed by:
(MAHAVIR PRASAD)
JUDICIAL MEMBER
(G.S. PANNU)
VICE PRESIDENT
Copy forwarded to:
By Order
Assistant Registrar, ITAT, Delhi
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