Case Number: ITA 666/DEL/2019
Appellant: Shefali Goyal, Ghaziabad
Respondent: ITO, Ward-2(3), Ghaziabad
Assessment Year: 2015-16
Result: Appeal Dismissed as Withdrawn
Case Filed On: 2019-01-30
Order Type: Final Tribunal Order
Date of Order: 2021-11-29
Pronounced On: 2021-11-29
Shefali Goyal, a resident of Ghaziabad, filed an appeal against the assessment order for the assessment year 2015-16. The appeal was directed against the order of the learned CIT(A)-Ghaziabad, dated 30.11.2018. The case was brought before the Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘I-1’ through video conferencing.
During the assessment proceedings, discrepancies were noted, leading to the issuance of a tax demand. The appellant challenged the assessment order, resulting in the case being escalated to the ITAT.
On the date of the virtual hearing, none appeared on behalf of the appellant. However, the learned counsel for the appellant had submitted a letter requesting the withdrawal of the appeal. The letter stated that Shefali Goyal had opted to settle the dispute relating to the tax arrears for the assessment year 2015-16 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, confirming the settlement.
The Senior Departmental Representative (DR) raised no objections to the withdrawal request. Considering the appellant’s request and the settlement under the Vivad Se Vishwas Scheme, the ITAT accepted the withdrawal of the appeal.
The ITAT, comprising Shri R.K. Panda (Accountant Member) and Shri C.N. Prasad (Judicial Member), announced the decision to dismiss the appeal as withdrawn. The decision was pronounced at the conclusion of the virtual hearing on 29th November 2021.
Source: Income Tax Appellate Tribunal, Delhi Benches ‘I-1’, New Delhi
Disclaimer: This article provides an overview of the case and is not a substitute for professional legal advice. For detailed information, readers are encouraged to refer to the official case documents and consult with a qualified legal professional.
Shefali Goyal vs ITO: Tax Dispute Settlement under Vivad Se Vishwas Scheme for AY 2015-16
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