Case Number: ITA 1748/DEL/2020
Appellant: Sudesh, New Delhi
Respondent: JCIT Range-39, New Delhi
Assessment Year: 2017-18
Case Filed On: 2020-10-21
Order Type: Final Tribunal Order
Date of Order: 2021-04-15
Pronounced On: 2021-04-15
This case involves an appeal filed by Sudesh of New Delhi against the JCIT Range-39, New Delhi for the assessment year 2017-18. The appeal, registered as ITA 1748/DEL/2020, was filed on October 21, 2020, and concerns tax disputes that arose during the assessment year 2017-18.
The case was brought before the Delhi Bench ‘C’ of the Income Tax Appellate Tribunal (ITAT) via video conferencing, with the hearing held on April 15, 2021. The bench comprised Vice President Shri G.S. Pannu and Judicial Member Shri Kul Bharat.
Sudesh, the appellant, did not appear in person or through a representative during the virtual hearing. Instead, a letter dated March 26, 2021, was submitted by the appellant’s authorized representative, requesting the withdrawal of the appeal. The reason for this withdrawal was that Sudesh had opted to settle the tax dispute for the assessment year 2017-18 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 respondent, represented by Senior DR Sh. R.K. Gupta, raised no objection to the appellant’s request for withdrawal.
Considering the request and the absence of any objection from the respondent, the ITAT accepted Sudesh’s request for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.
This case highlights the procedural aspect where an appellant can withdraw their appeal after opting for the Vivad Se Vishwas Scheme, aimed at settling tax disputes amicably. The tribunal’s acceptance of such withdrawal facilitates the smooth resolution of tax disputes under this scheme.
Order pronounced in the open court on April 15, 2021, by Vice President Shri G.S. Pannu and Judicial Member Shri Kul Bharat.
Sudesh vs. JCIT Range-39, New Delhi – 2017-18 – Appeal Withdrawn under Vivad Se Vishwas Scheme
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