Case Number: ITA 1457/DEL/2019
Appellant: Rajendar Meharchand Aggarwal, New Delhi
Respondent: ITO Ward 40(3), New Delhi
Assessment Year: 2015-16
Case Filed On: 2019-02-21
Order Type: Final Tribunal Order
Date of Order: 2021-02-10
Pronounced On: 2021-02-10
The present appeal has been preferred by Rajendar Meharchand Aggarwal (hereinafter referred to as the Assessee) against the orders dated 24.01.2019 and 31.01.2019 of Ld. CIT(A)-14, New Delhi, arising out of the assessment order for the assessment year 2015-16.
The assessee, Rajendar Meharchand Aggarwal, filed an appeal against the assessment order passed by the ITO Ward 40(3), New Delhi, for the assessment year 2015-16. The appeal was related to certain disallowances and additions made by the Assessing Officer (AO) under various sections of the Income Tax Act, 1961.
During the pendency of the appeal, the assessee decided to opt for the Vivad Se Vishwas Scheme, 2020, introduced by the Government of India to resolve tax disputes. The scheme provided an opportunity to taxpayers to settle their tax disputes by paying a specified percentage of the disputed tax and getting a waiver of interest and penalties.
On 15.12.2020, the learned counsel for the assessee submitted a letter requesting withdrawal of the appeals filed by him, stating 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.
The tribunal, comprising Shri G.S. Pannu, Vice-President, and Shri K. Narasimha Chary, Judicial Member, accepted the request of the assessee for withdrawal of the appeals. The learned Senior DR had no objection to this withdrawal.
As a result, the appeals of the assessee were dismissed as withdrawn. The decision was announced on conclusion of the virtual hearing held on 10th February, 2021.
In conclusion, the appeal filed by Rajendar Meharchand Aggarwal for the assessment year 2015-16 was withdrawn under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted the withdrawal request, and the appeal was dismissed. This case highlights the use of the Vivad Se Vishwas Scheme to resolve tax disputes efficiently, providing relief to taxpayers from prolonged litigation.
Order pronounced in the open court on 10/02/2021 by Shri G.S. Pannu, Vice-President, and Shri K. Narasimha Chary, Judicial Member.
Case Reference:
ITA No. 1456/Del/2019
Appellant: Rajendar Agarwal (HUF), New Delhi
Respondent: ITO, Ward 42(3), New Delhi
Assessment Year: 2015-16
This related appeal was also withdrawn under the Vivad Se Vishwas Scheme, 2020, and dismissed by the tribunal.
The final judgment for both appeals (ITA No. 1457/DEL/2019 and ITA No. 1456/DEL/2019) was pronounced in the open court on 10/02/2021 by the Vice-President and Judicial Member of the tribunal, dismissing the appeals as withdrawn under the Vivad Se Vishwas Scheme, 2020.
Order pronounced in the open court on 10/02/2021 by:
(K. NARASIMHA CHARY)
JUDICIAL MEMBER
(G.S. PANNU)
VICE-PRESIDENT
Dated: 10/02/2021
‘aks’
Rajendar Meharchand Aggarwal vs ITO Ward 40(3): Appeal Withdrawal under Vivad Se Vishwas Scheme
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