Case Number: ITA 1510/DEL/2019
Appellant: Santosh Aggarwal, New Delhi
Respondent: ITO, Ward-38(3), New Delhi
Assessment Year: 2014-15
Result: 2014-15
Case Filed On: 2019-02-22
Order Type: Final Tribunal Order
Date of Order: 2021-01-27
Pronounced On: 2021-01-27
Bench: Delhi Bench ‘B’, New Delhi
Members: Shri G.S. Pannu, Vice President and Shri Mahavir Prasad, Judicial Member
This case involves the appeal filed by Santosh Aggarwal, New Delhi against the order of the Commissioner of Income-Tax (Appeals)-13, New Delhi, for the assessment year 2014-15. The primary issue was the dispute over tax arrears, which was ultimately settled under the Vivad Se Vishwas Scheme, 2020.
The appellant, Santosh Aggarwal, filed a return of income for the assessment year 2014-15. The Assessing Officer (AO) made certain additions which were contested by the appellant. The case was brought before the Commissioner of Income-Tax (Appeals)-13, New Delhi, who upheld the AO’s decision. Subsequently, the appellant filed an appeal with the Income Tax Appellate Tribunal (ITAT).
During the virtual hearing on 27/01/2021, the appellant did not appear. However, a letter was received from the appellant on 22/01/2021, requesting the withdrawal of the appeal on the grounds that the dispute was being settled under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020, was also submitted to the Tribunal.
The appellant’s letter stated that they had opted to settle the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. This scheme, introduced by the government, aims to reduce litigation and provide a resolution for disputed tax arrears.
The learned Senior Departmental Representative (DR) raised no objections to the appellant’s request for withdrawal of the appeal.
The Tribunal, taking into account the appellant’s request and the lack of objection from the Senior DR, accepted the request for withdrawal of the appeal. The Tribunal dismissed the appeal as withdrawn.
In view of the above findings, the Tribunal ordered that the appeal filed by Santosh Aggarwal be dismissed as withdrawn. This decision was announced on the conclusion of the virtual hearing on 27th January, 2021.
In the result, the appeal of Santosh Aggarwal was dismissed as withdrawn, following the settlement of the tax arrears dispute under the Vivad Se Vishwas Scheme, 2020.
Decision: Appeal dismissed as withdrawn.
Signed by: Shri G.S. Pannu, Vice President and Shri Mahavir Prasad, Judicial Member
Date: 27.01.2021
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