Case Number: ITA 1422/DEL/2019
Appellant: Ram Saran Jain, Delhi
Respondent: ITO, Ward-36(2), Delhi
Assessment Year: 2015-16
Case Filed On: February 20, 2019
Order Type: Final Tribunal Order
Date of Order: March 23, 2021
Pronounced On: March 23, 2021
The appeal was filed by Ram Saran Jain against the order of the Commissioner of Income Tax (Appeals), New Delhi, dated October 12, 2018, for the assessment year 2015-16. The case revolves around the tax arrears dispute, which the appellant opted to settle under the Vivad Se Vishwas Scheme, 2020.
The appellant, Ram Saran Jain, located at B-70/2, Wazirpur Industrial Area, New Delhi, with PAN – AAHPJ 4316 R, was represented by Ms. Aakarti Dhawan, Advocate. The appellant filed an application on March 23, 2021, indicating that he had opted for the Vivad Se Vishwas Scheme, 2020, and had submitted the necessary forms (Form-1 and Form-2). The department had issued Form-3, and the appellant sought to withdraw the appeal based on these submissions.
There was no representation from the Revenue side, and a request for adjournment by the Revenue was rejected in light of the appellant’s application for withdrawal.
The case was heard by Sh. Anil Chaturvedi, Accountant Member, and Sh. K. Narasimha Chary, Judicial Member, of the Income Tax Appellate Tribunal, Delhi Bench ‘SMC-1’, through video conferencing. The Tribunal considered the appellant’s request for withdrawal in light of the Vivad Se Vishwas Scheme, 2020.
The Tribunal acknowledged the appellant’s compliance with the scheme and noted the submission of the necessary forms. The Tribunal also provided a caveat that if the dispute relating to tax arrears for the assessment year 2015-16 is not resolved under the Vivad Se Vishwas Scheme, the appellant could approach the Tribunal for reinstitution of the appeal.
The Tribunal dismissed the appeal of the appellant as withdrawn, subject to the caveat mentioned above. The order was pronounced in the open court on March 23, 2021, immediately after the conclusion of the virtual hearing.
In the result, the appeal of Ram Saran Jain was dismissed as withdrawn following the appellant’s decision to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.
Order pronounced in the open court on 23rd March, 2021.
Signatories:
(ANIL CHATURVEDI) ACCOUNTANT MEMBER
(K. NARASIMHA CHARY) JUDICIAL MEMBER
Date: 23rd March, 2021
Assistant Registrar: PY
Copy of the Order is forwarded to:
BY ORDER
Assistant Registrar, ITAT, New Delhi
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