Case Number: ITA 1095/DEL/2020
Appellant: Shann Mangat HUF, New Delhi
Respondent: ITO WARD – 40(2), New Delhi
Assessment Year: 2015-16
Result: Final Tribunal Order
Case Filed On: 2020-03-17
Date of Order: 2021-12-24
Pronounced On: 2021-12-24
This case pertains to the resolution of a tax dispute for the assessment year 2015-16 involving Shann Mangat HUF, New Delhi, and the Income Tax Officer (ITO) Ward – 40(2), New Delhi, through the Direct Tax Vivad se Vishwas Scheme (VSV) Act, 2020. The primary issue in this appeal was whether the tax dispute could be resolved under the VSV scheme, leading to the withdrawal of the appeal.
Shann Mangat HUF, New Delhi, filed an appeal against the order dated 23/01/2020 passed by CIT(A)-14, New Delhi, for the assessment year 2015-16. The appellant sought to resolve the pending issue through the Direct Tax Vivad se Vishwas Scheme (VSV) Act, 2020, and subsequently filed Declaration Form No. 1 & 2, receiving Form No. 3 dated 31.12.2020.
The ITO Ward – 40(2), New Delhi, maintained that the tax demand for the assessment year 2015-16 was justified and should be upheld. The Assessing Officer had previously passed an order raising a tax demand against Shann Mangat HUF, which was subsequently challenged by the appellant in the Income Tax Appellate Tribunal (ITAT).
The Commissioner of Income Tax (Appeals)-14, New Delhi, upheld the tax demand raised by the Assessing Officer. The appellant then filed an appeal before the ITAT, seeking relief from the tax demand for the assessment year 2015-16.
During the proceedings before the ITAT, the appellant submitted that they had opted for the Vivad se Vishwas Scheme to resolve the tax dispute. The key points discussed were:
Appellant: Sh. Ashish Sachdeva, CA
Department: Sh. M. Barnwal, SR. DR
The learned counsel for the assessee submitted that the appellant had moved an application dated 13th December 2021 to resolve the pending issue through the Vivad se Vishwas Scheme and had filed Declaration Form No. 1 & 2. The appellant had also received Form No. 3 dated 31.12.2020, indicating that the tax dispute was in the process of being resolved under the VSV scheme.
The learned Departmental Representative conceded to the submissions made by the counsel for the assessee, acknowledging the appellant’s decision to opt for the VSV scheme to resolve the tax dispute.
The Tribunal analyzed the submissions and verified the application and forms filed under the Vivad se Vishwas Scheme. The key findings were:
Therefore, the Tribunal dismissed the appeal filed by Shann Mangat HUF as withdrawn.
The ITAT concluded that the tax dispute for the assessment year 2015-16 involving Shann Mangat HUF and ITO Ward – 40(2), New Delhi, was in the process of being resolved under the Direct Tax Vivad se Vishwas Scheme. As a result, the appeal filed by the appellant was dismissed as withdrawn, with the provision that the appellant could reinstitute the appeal if the dispute was not resolved under the VSV scheme.
Order pronounced in the open court on 24th December 2021 by R.K. Panda, Accountant Member, and Narender Kumar Choudhary, Judicial Member.
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