Case Number: ITA 924/DEL/2019
Appellant: Esha Goyal, Delhi
Respondent: ITO Ward-39(4), New Delhi
Assessment Year: 2015-16
Case Filed On: 2019-02-06
Order Type: Final Tribunal Order
Date of Order: 2020-12-10
Pronounced On: 2020-12-10
In the Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘A’, the case of Esha Goyal vs. ITO Ward-39(4), New Delhi was brought forward under the appeal number ITA 924/DEL/2019. This case pertains to the assessment year 2015-16 and was filed on February 6, 2019. The primary issue in this case was related to the tax arrears for the mentioned assessment year.
The appellant, Esha Goyal, filed the appeal against the order of the CIT(A)-13, New Delhi, dated December 24, 2018. The appeal was primarily focused on disputing the tax demands raised by the Income Tax Officer, Ward-39(4), New Delhi, for the assessment year 2015-16.
The hearing for this case was conducted virtually on December 10, 2020, before Vice President Shri G.S. Pannu and Judicial Member Shri Amit Shukla. Despite being scheduled for a hearing, there was no appearance by or on behalf of the assessee, Esha Goyal. Instead, the appellant had submitted a letter requesting the withdrawal of the appeal. The reason cited for this withdrawal was the appellant’s decision to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.
The Vivad Se Vishwas Scheme, introduced in 2020, was a direct tax dispute resolution scheme aimed at reducing litigation and resolving tax arrears. Under this scheme, taxpayers could settle their disputes by paying a percentage of the disputed tax amount, thereby avoiding further litigation.
Esha Goyal opted to take advantage of this scheme and submitted the necessary certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, confirming her participation in the scheme and her intention to settle the tax arrears for the assessment year 2015-16.
The Senior Departmental Representative (DR), Mr. Shri Prakash Dubey, had no objections to the withdrawal request made by the appellant. This concurrence further facilitated the tribunal’s decision to accept the withdrawal request.
Based on the withdrawal request and the confirmation of participation in the Vivad Se Vishwas Scheme, the tribunal accepted the request of the appellant to withdraw the appeal. Consequently, the appeal filed by Esha Goyal was dismissed as withdrawn.
This decision was officially announced on December 10, 2020, following the conclusion of the virtual hearing.
The case ITA 924/DEL/2019 involving Esha Goyal and ITO Ward-39(4), New Delhi, concluded with the withdrawal of the appeal by the appellant. The decision to withdraw was influenced by the opportunity to settle the dispute under the Vivad Se Vishwas Scheme, which provided a pragmatic solution to the tax arrears issue for the assessment year 2015-16.
This case highlights the effectiveness of the Vivad Se Vishwas Scheme in resolving tax disputes and reducing the burden of litigation on both taxpayers and the judicial system. By opting into the scheme, Esha Goyal was able to amicably resolve her tax issues for the specified assessment year, demonstrating the practical benefits of such dispute resolution mechanisms.
The final tribunal order reflects the tribunal’s acknowledgment of the withdrawal request and the importance of schemes like Vivad Se Vishwas in facilitating tax compliance and dispute resolution.
The detailed order is documented as follows:
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI (Through Video Conferencing) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA , JUDICIAL MEMBER ITA No.924/Del/2019 Assessment Year : 2015-16 Esha Goyal, H-3/100, 1st floor, Sector-18, Rohini, Delhi – 110 085 PAN : AMLPG2277J. Vs. Income Tax Officer, Ward-39(4), New Delhi. (Appellant) (Respondent) Appellant by : None Respondent by : Mr. Shri Prakash Dubey, Sr. DR. Date of hearing : 10.12.2020 Date of pronouncement : 10.12.2020 ORDER PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-13, New Delhi dated 24th December, 2018. ITA-924/Del/2019 None appeared on behalf of the assessee at the time of virtual hearing before us. The assessee, vide letter dated NIL has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. Learned Senior DR has no objection. In view of the above, we accept the request of the assessee for withdrawal of the appeal. In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was announced on conclusion of Virtual Hearing on 10th December, 2020. Sd/- Sd/- (AMIT SHUKLA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SRB. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar
ITA 924/DEL/2019: Esha Goyal vs. ITO Ward-39(4) – Appeal Withdrawal under Vivad Se Vishwas Scheme
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