Case Number: ITA 861/DEL/2019
Appellant: Shaila Sharma, Delhi
Respondent: ITO Ward 41(1), New Delhi
Assessment Year: 2014-15
Case Filed On: 2019-02-05
Order Type: Final Tribunal Order
Date of Order: 2021-06-29
Pronounced On: 2021-06-29
The case of Shaila Sharma vs ITO Ward 41(1), New Delhi, pertains to the assessment year 2014-15. The appellant, Shaila Sharma, sought to settle the dispute regarding tax arrears under the Vivad Se Vishwas Scheme, 2020. The final order was pronounced by the Income Tax Appellate Tribunal on June 29, 2021.
The case was presented before the Delhi Bench ‘C’ of the Income Tax Appellate Tribunal through video conferencing. The tribunal consisted of Vice President Shri G.S. Pannu and Judicial Member Ms. Madhumita Roy.
Shaila Sharma, represented by her counsel, Sharad Pathak, FCA, filed an appeal against the order of the CIT(A)-14, New Delhi, dated December 14, 2018. The appellant decided to settle the dispute relating to tax arrears under the Vivad Se Vishwas Scheme, 2020, and submitted a request for withdrawal of the appeal.
The hearing for the case was scheduled on June 29, 2021. However, none appeared on behalf of the appellant. The appellant had previously submitted a letter dated June 4, 2021, requesting the withdrawal of the appeal, citing the settlement under the Vivad Se Vishwas Scheme, 2020. The letter was received via email.
The Senior Departmental Representative, Ms. Anima Barnwal, 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In conclusion, the tribunal dismissed the appeal filed by Shaila Sharma as withdrawn, thereby settling the dispute under the Vivad Se Vishwas Scheme, 2020.
The final decision in the case of Shaila Sharma vs ITO Ward 41(1), New Delhi, was pronounced on June 29, 2021. The appeal was dismissed following the appellant’s decision to resolve the tax arrears through the Vivad Se Vishwas Scheme, 2020.
In the Income Tax Appellate Tribunal Delhi Bench ‘C’, New Delhi, the following order was passed:
This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-14, New Delhi, dated 14.12.2018.
None appeared on behalf of the assessee at the time of virtual hearing. The learned counsel for the assessee, vide its letter dated 04.06.2021, received by email, 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 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 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 29th June, 2021.
Signed by:
(MADHUMITA ROY)
JUDICIAL MEMBER
(G.S. PANNU)
VICE PRESIDENT
Copy forwarded to:
By Order
Assistant Registrar, ITAT, Delhi
Shaila Sharma vs ITO Ward 41(1), New Delhi – ITA No.861/Del/2019
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