Appellant: Arihant Bokaria, New Delhi
Respondent: ITO, Ward-57(5), New Delhi
Assessment Year: 2014-15
Case Filed on: 2019-02-05
Order Type: Final Tribunal Order
Date of Order: 2021-01-08
Pronounced on: 2021-01-08
Background
The case pertains to the assessment year 2014-15, where Arihant Bokaria had filed an appeal against the Income Tax Officer (ITO), Ward-57(5), New Delhi. The appeal was filed on 2019-02-05 and was directed against the order of the learned Commissioner of Income Tax (Appeals) [CIT(A)]-37, New Delhi, dated 14.12.2018.
Proceedings
The appeal was heard virtually before the Delhi “A” Bench of the Income Tax Appellate Tribunal (ITAT), comprising Vice President Shri G.S. Pannu and Judicial Member Shri Sudhanshu Srivastava. The hearing took place on 08.01.2021. Notably, none appeared on behalf of the appellant, Arihant Bokaria, during the virtual hearing.
Request for Withdrawal
Prior to the hearing, the learned counsel for the appellant submitted a letter dated 31.12.2020 via email, requesting the withdrawal of the appeal. The letter stated that Arihant Bokaria had opted to settle the dispute regarding the tax arrears for the assessment year under consideration through the “Vivad Se Vishwas Scheme, 2020”. Along with the withdrawal request, a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed to confirm the settlement.
Response from the Respondent
The Senior Departmental Representative (DR), Shri M. Barnwal, did not raise any objections to the withdrawal request made by the appellant.
Tribunal’s Decision
In view of the appellant’s request and the lack of objections from the respondent, the ITAT accepted the withdrawal of the appeal. The tribunal noted that the matter was settled under the Vivad Se Vishwas Scheme, which aims to resolve tax disputes amicably.
Conclusion
The appeal filed by Arihant Bokaria was dismissed as withdrawn. This decision was announced at the conclusion of the virtual hearing on 08.01.2021.
Final Judgment
Order pronounced in the open court on 08.01.2021.
Sd/-
Sudhanshu Srivastava
JUDICIAL MEMBER
Sd/-
G.S. Pannu
VICE PRESIDENT
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
TRUE COPY
ASSISTANT REGISTRAR
ITAT, NEW DELHI
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