Case Number: ITA 1121/DEL/2020
Appellant: Rajeev Adlakha & Sons (HUF), New Delhi
Respondent: ITO WARD – 49(4), New Delhi
Assessment Year: 2014-15
Result: 2014-15
Case Filed On: 2020-03-19
Order Type: Final Tribunal Order
Date of Order: 2022-07-20
Pronounced On: 2022-07-20
This case involves Rajeev Adlakha & Sons (HUF)’s appeal against the order of the Income Tax Officer (ITO), Ward-49(4), New Delhi, pertaining to the assessment year 2014-15. The appeal was filed to contest certain tax arrears. However, the appeal was withdrawn as the appellant opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
Rajeev Adlakha & Sons (HUF) filed an appeal against the order of the CIT(A)-17, New Delhi, dated 30.07.2019. The appeal was related to tax arrears for the assessment year 2014-15. During the proceedings, the appellant chose to resolve the dispute through the Vivad Se Vishwas Scheme, 2020.
During the hearing on 20.07.2022, the appellant’s counsel submitted a letter requesting the withdrawal of the appeal. The letter stated that the appellant opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020, and a certificate under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020, was filed to this effect.
The Senior Departmental Representative (Sr. DR) for Revenue had no objection to the withdrawal request.
The Income Tax Appellate Tribunal (ITAT) acknowledged the appellant’s request for withdrawal and accepted it. The Tribunal noted the appellant’s decision to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020, and allowed the withdrawal of the appeal.
The Tribunal dismissed the appeal as withdrawn, granting liberty to the appellant for the same. The decision was pronounced in the open court on 20th July, 2022, by Pradip Kumar Kedia, Accountant Member, and Kul Bharat, Judicial Member.
In conclusion, the appeal by Rajeev Adlakha & Sons (HUF) was dismissed as withdrawn following the appellant’s decision to opt for the Vivad Se Vishwas Scheme, 2020. This case highlights the use of the Vivad Se Vishwas Scheme as an effective means to settle tax disputes.
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