Case Number: ITA 599/DEL/2019
Appellant: Mahima Gupta, New Delhi
Respondent: ITO, Ward-54(5), New Delhi
Assessment Year: 2009-10
Date of Order: 2021-01-12
Pronounced On: 2021-01-12
Case Filed On: 2019-01-29
Order Type: Final Tribunal Order
The case of Mahima Gupta vs ITO, Ward-54(5), New Delhi, ITA No. 599/DEL/2019, pertains to the assessment year 2009-10. The case was filed on 29th January 2019 and involves a dispute over tax arrears. The final order was pronounced on 12th January 2021.
This case involves Mahima Gupta, who, for the assessment year 2009-10, was subjected to scrutiny and reassessment by the Income Tax Department, leading to a dispute over tax arrears. The case was filed to challenge the assessment order passed by the Commissioner of Income Tax (Appeals)-18, New Delhi, on 12th December 2018.
Mahima Gupta, represented by Star Wire (India) Ltd., filed her income tax return for the assessment year 2009-10. However, discrepancies and arrears in tax payments led the Income Tax Officer (ITO), Ward-54(5), New Delhi, to reassess her tax liability.
The reassessment resulted in additional tax demands, which Mahima Gupta contested, leading to the filing of this appeal. The appellant sought to resolve the tax dispute by opting for the Vivad Se Vishwas Scheme, 2020, a government initiative aimed at reducing litigation and providing a settlement mechanism for disputed tax arrears.
The appeal was heard by the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘A’, through video conferencing, due to the ongoing pandemic. The bench comprised Shri G.S. Pannu, Vice President, and Shri Sudhanshu Srivastava, Judicial Member.
On the date of the virtual hearing, 12th January 2021, no representative appeared on behalf of the appellant. However, the learned counsel for Mahima Gupta had previously submitted a request via email on 7th January 2021 to withdraw the appeal, citing the decision to settle the tax arrears 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 tribunal took note of the appellant’s request to withdraw the appeal and the certificate confirming the settlement under the Vivad Se Vishwas Scheme. The Senior Departmental Representative, Shri Prakash Dubey, raised no objections to the withdrawal request.
In light of the request and the absence of any objections, the tribunal accepted the withdrawal of the appeal. The ITAT noted that the settlement under the Vivad Se Vishwas Scheme effectively resolved the tax dispute, rendering the appeal moot.
In conclusion, the ITAT dismissed the appeal filed by Mahima Gupta as withdrawn, following the appellant’s decision to settle the tax arrears under the Vivad Se Vishwas Scheme. The tribunal’s order underscores the efficacy of the scheme in reducing tax litigation and providing a resolution mechanism for disputed tax demands.
The decision was announced during the virtual hearing on 12th January 2021.
Members:
G.S. Pannu, Vice President
Sudhanshu Srivastava, Judicial Member
Dated: 12th January 2021
Copy forwarded to:
Assistant Registrar
ITAT, New Delhi
Mahima Gupta vs ITO, Ward-54(5), New Delhi – Case Filed Due to Tax Arrears
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