Case Number: ITA 1446/DEL/2020
Appellant: Sports & Cultural Club, Noida
Respondent: ACIT Circle-3, Noida
Assessment Year: 2013-14
Case Filed On: 2020-07-30
Order Type: Final Tribunal Order
Date of Order: 2021-04-15
Date of Pronouncement: 2021-04-15
The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘C’ heard the appeal filed by the Sports & Cultural Club, Noida, against the Assistant Commissioner of Income Tax (ACIT) Circle-3, Noida, for the assessment year 2013-14. The appeal was directed against the orders of the learned Commissioner of Income Tax (Appeals) [CIT(A)]-I, Noida, dated 07.02.2020, 14.02.2020, and 10.07.2020.
At the time of the virtual hearing on 15.04.2021, no one appeared on behalf of the assessee. The assessee had submitted a letter dated 09.04.2021 requesting the withdrawal of the appeals. The reason for the withdrawal was that the assessee had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, confirming this settlement, was also filed.
The learned Senior Departmental Representative (DR), Shri R.K. Gupta, had no objection to the withdrawal request made by the assessee.
Considering the request made by the assessee and the absence of any objections from the Revenue, the Tribunal accepted the withdrawal request. Consequently, the appeals filed by the assessee were dismissed.
The Tribunal’s decision to dismiss the appeals was pronounced at the conclusion of the virtual hearing on 15.04.2021.
This case highlights the use of the Vivad Se Vishwas Scheme, 2020, which allows taxpayers to settle their tax disputes amicably. The Sports & Cultural Club, Noida, chose this route to resolve their tax arrears for the assessment year 2013-14, leading to the withdrawal and dismissal of their appeal.
The relevant details of the Tribunal’s order are summarized below:
Order: Appeals dismissed due to withdrawal request under Vivad Se Vishwas Scheme, 2020.
Date of Order: 2021-04-15
Date of Pronouncement: 2021-04-15
Bench: Delhi Bench ‘C’
Members: Shri G.S. Pannu, Vice President, and Shri Kul Bharat, Judicial Member
Appellant Representative: None
Respondent Representative: Shri R.K. Gupta, Sr. DR
Case Conclusion: The appeals filed by the Sports & Cultural Club, Noida, were dismissed following their request for withdrawal under the Vivad Se Vishwas Scheme, 2020, which was acknowledged and accepted by the Tribunal.
ITA 1446/DEL/2020: Sports & Cultural Club Noida vs. ACIT Circle-3 Noida – Tax Dispute Withdrawal
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