Case Number: ITA 1467/DEL/2019
Appellant: Toshi, New Delhi
Respondent: ITO, Ward-39(2), New Delhi
Assessment Year: 2014-15
Case Filed On: 2019-02-22
Order Type: Final Tribunal Order
Date of Order: 2021-09-29
Pronounced On: 2021-09-29
This appeal filed by the assessee, Smt. Toshi, is directed against the order dated 29th January 2019 of the learned CIT(A)-13, New Delhi, relating to the assessment year 2014-15.
Smt. Toshi, residing at C-13/35, Sector-03, Rohini, Delhi-110085, filed an appeal against the order of the Income Tax Officer (ITO), Ward-39(2), New Delhi. The appeal was filed on 22nd February 2019 and pertains to the assessment year 2014-15. The case was heard by the Delhi Bench ‘E’ of the Income Tax Appellate Tribunal (ITAT) through video conferencing, with the hearing and pronouncement both taking place on 29th September 2021.
The appeal was filed against the order passed by the learned CIT(A)-13, New Delhi. However, during the appeal process, the assessee decided to opt for the Vivad Se Vishwas Scheme, 2020, which allows taxpayers to settle their tax disputes by paying a certain percentage of the disputed tax.
The learned counsel for the assessee, Sh. Suresh Kumar Gupta, CA, submitted a letter dated 28th August 2021, requesting the withdrawal of the appeal. The letter stated that the assessee had 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, was also filed.
Learned Senior Departmental Representative (DR), Sh. Gaurav Pundir, had no objection to the withdrawal of the appeal by the assessee.
In view of the request for withdrawal by the assessee and no objection from the revenue, the tribunal accepted the request for withdrawal. The appeal filed by the assessee was dismissed as withdrawn.
In conclusion, the appeal filed by Smt. Toshi for the assessment year 2014-15 was withdrawn under the Vivad Se Vishwas Scheme, 2020. The tribunal dismissed the appeal as withdrawn, and the decision was pronounced in the open court on the conclusion of the virtual hearing on 29th September 2021.
Case Reference:
ITA No. 1467/DEL/2019
Appellant: Toshi, New Delhi
Respondent: ITO, Ward-39(2), New Delhi
Assessment Year: 2014-15
The final judgment for the appeal (ITA No. 1467/DEL/2019) was pronounced in the open court on 29th September 2021 by the Accountant Member of the tribunal, Shri R.K. Panda, and the Judicial Member, Ms. Suchitra Kamble.
Order pronounced in the open court on 29/09/2021 by:
(SUCHITRA KAMBLE)
JUDICIAL MEMBER
(R.K. PANDA)
ACCOUNTANT MEMBER
Dated the 29th day of September, 2021
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Copy forwarded to:
Assistant Registrar
ITAT, New Delhi
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