Case Number: ITA 859/DEL/2019
Appellant: Rajesh Jain, New Delhi
Respondent: ITO, Ward-59(3), New Delhi
Assessment Year: 2010-11
Case Filed on: 2019-02-05
Order Type: Final Tribunal Order
Date of Order: 2021-04-15
Pronounced on: 2021-04-15
This appeal, filed by the assessee, Rajesh Jain, is directed against the order of the CIT(A)-19, New Delhi, for the assessment year 2010-11. The case revolves around the dispute related to tax arrears, which the appellant sought to settle under the Vivad Se Vishwas Scheme, 2020.
Rajesh Jain, the appellant, faced a tax dispute for the assessment year 2010-11. The appellant had filed an appeal against the order of the CIT(A)-19, New Delhi. However, with the introduction of the Vivad Se Vishwas Scheme, 2020, which aimed to reduce litigation and settle tax disputes, Rajesh Jain opted to withdraw the appeal and settle the dispute under this scheme.
The appellant raised various grounds in the appeal, primarily challenging the order of the CIT(A). However, the specific details of these grounds were not discussed during the proceedings due to the withdrawal of the appeal under the Vivad Se Vishwas Scheme, 2020.
The appeal was taken up for a virtual hearing on 15th April 2021. However, none appeared on behalf of the appellant, Rajesh Jain. Instead, the appellant submitted a letter dated 23rd March 2021, requesting the withdrawal of the appeal, stating that he had opted to settle the dispute 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 Learned Senior DR had no objections to this request. Therefore, the ITAT accepted the appellant’s request for withdrawal of the appeal.
The Income Tax Appellate Tribunal (ITAT) concluded that in view of the appellant’s request and the supporting certificate under the Vivad Se Vishwas Scheme, 2020, the appeal filed by Rajesh Jain was dismissed as withdrawn. This decision was pronounced on 15th April 2021.
Order Pronounced: 15th April 2021
Members: Shri G.S. Pannu (Vice President) and Shri Kul Bharat (Judicial Member)
This case exemplifies the impact of the Vivad Se Vishwas Scheme, 2020, in reducing litigation and facilitating the settlement of tax disputes. By opting for this scheme, taxpayers like Rajesh Jain can resolve their disputes efficiently without prolonged litigation. The acceptance of the withdrawal request by the ITAT underscores the scheme’s objective of minimizing litigation and providing a more straightforward resolution process for tax-related disputes.
ITA 859/DEL/2019: Rajesh Jain vs. ITO, Ward-59(3), New Delhi – Assessment Year 2010-11
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