Case Number: ITA 1248/DEL/2019
Appellant: Manphool Singh, New Delhi
Respondent: ACIT Circle 68(1), New Delhi
Assessment Year: 2010-11
Result: 2010-11
Case Filed on: 2019-02-15
Order Type: Final Tribunal Order
Date of Order: 2020-11-20
Pronounced on: 2020-11-20
This case involves an appeal filed by Shri Manphool Singh, a resident of New Delhi, against the order of the learned Commissioner of Income Tax (Appeals)-21, New Delhi, dated 14th December 2018, pertaining to the assessment year 2010-11. The case revolves around tax arrears and was filed on 15th February 2019.
The case was presented before the Income Tax Appellate Tribunal, Delhi Bench ‘A’, via video conferencing. The bench was presided over by Shri G.S. Pannu, Vice President, and Shri Amit Shukla, Judicial Member. The appellant was represented by Shri Sumil Dhamija, CA, while the respondent was represented by Shri M. Barnwal, Sr. DR.
The hearing took place on 20th November 2020, and the judgment was pronounced on the same day.
During the proceedings, the learned counsel for the assessee, through a letter dated 29th October 2020 received via email, requested the withdrawal of the appeal. The reason for this withdrawal was that the assessee opted to settle the dispute relating to 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, was also filed.
The learned Senior DR had no objections to the withdrawal request.
In view of the above, the request for withdrawal of the appeal by the assessee was accepted, and the appeal was dismissed as withdrawn. The decision was announced on the conclusion of the virtual hearing in the presence of both parties on 20th November 2020.
The final judgment of this case highlights the appellant’s decision to resolve the tax arrears dispute through the Vivad Se Vishwas Scheme, thereby opting for an out-of-court settlement.
Below is the official order as documented:
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY ‘A’ NEW DELHI (Through Video Conferencing) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. 1248/Del/2019 Assessment year 2010-11 Shri Manphool Singh, H.No. 171, Pocket-D16, Sector-03, Rohini, Delhi-110085 (PAN: ABRPS8528H) vs ACIT, Circle 68(1), New Delhi. (Appellant) (Respondent) Appellant by: Shri Sumil Dhamija, CA Respondent by: Shri M. Barnwal, Sr. D R Date of hearing : 20.11.2020 Date of pronouncement : 20.11.2020 ORDER PER G.S. PANNU, VICE PRESIDENT This appeal by the assessee is directed against the order of learned CIT(A)-21, New Delhi dated 14.12.2018 and pertains to assessment year 2010-11. 2. The learned counsel for the assessee, vide letter dated 29th October, 2020 received through email, has requested for withdrawal of the appeal filed by him ITA 1248/D/2019 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. 3. Learned Senior DR has no objection. 4. In view of the above, we accept the request of the assessee for withdrawal of the appeal. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 20th November, 2020. Sd/- Sd/- (AMIT SHUKLA) ( G.S. PANNU ) JUDICIAL MEMBER VICE PRESIDENT ‘GS’ Copy forwarded to: - 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT By Order Assistant Registrar
This case serves as an example of how the Vivad Se Vishwas Scheme facilitates the resolution of tax disputes, encouraging taxpayers to settle disputes amicably and promptly.
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform