This case summary provides a comprehensive overview of the appeal ITA 4719/DEL/2019 filed by Amit Garg against the DCIT Circle-21(2), New Delhi for the assessment year 2015-16. The appeal was filed on 24th May 2019 and concluded with a final tribunal order on 8th September 2022.
Amit Garg, the appellant, is a resident of New Friends Colony, New Delhi. The respondent, DCIT Circle-21(2), New Delhi, was represented by Shri Kanav Bali, Sr. DR. The appellant’s case pertains to the assessment year 2015-16 and was initially directed against the order of the Ld. CIT(Appeals)-7, New Delhi dated 4th April 2018.
The appeal was filed by Amit Garg challenging the order of the Ld. CIT(A) dated 4th April 2018. The primary reason for filing the appeal was to contest the assessment and seek relief or modification of the CIT(A)’s order. However, the appellant later opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.
The case was scheduled for hearing on 8th September 2022. During the hearing, the Ld. Counsel for the Assessee filed a letter on 5th May 2022 seeking permission to withdraw the appeal. The reason provided was that the matter in issue had been settled under the Vivad Se Vishwas Scheme, 2020, and Form No. 5 had already been issued, accepting the declaration filed by the assessee for full and final settlement of tax arrears. A copy of Form No. 5 dated 17th February 2021 was placed on record.
The tribunal, comprising Shri Challa Nagendra Prasad, Judicial Member, and Dr. B.R.R. Kumar, Accountant Member, accepted the request for withdrawal of the appeal. As the matter was settled under the Vivad Se Vishwas Scheme, the appeal was dismissed as withdrawn. The final order was pronounced in the open court on 8th September 2022.
The appeal ITA 4719/DEL/2019 filed by Amit Garg was successfully withdrawn as the dispute was settled under the Vivad Se Vishwas Scheme, 2020. This case highlights the effectiveness of the Vivad Se Vishwas Scheme in resolving tax disputes and its impact on the appeal process.
By Order, Assistant Registrar
Amit Garg vs. DCIT Circle-21(2) – Appeal Withdrawal under Vivad Se Vishwas Scheme
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