Case Number: ITA 5058/DEL/2019
Appellant: Neetu Berry, New Delhi
Respondent: ITO Ward-4(3), New Delhi
Assessment Year: 2015-16
Result: Final Tribunal Order
Case Filed On: 2019-05-31
Date of Order: 2021-02-10
Pronounced On: 2021-02-10
The appeal was filed by Neetu Berry against the order of the Commissioner of Income Tax (Appeals)-2, New Delhi, dated 15.03.2019, for the assessment year 2015-16. The dispute involved tax arrears that the appellant sought to settle under the Vivad Se Vishwas Scheme, 2020.
The primary ground for the appeal was the appellant’s decision to opt for the Vivad Se Vishwas Scheme, 2020, to settle the tax arrears for the assessment year 2015-16. The appellant requested the withdrawal of the appeal based on this decision.
Neetu Berry, represented by her counsel, submitted a letter dated 03.02.2021, requesting the withdrawal of the appeal. The letter was received via email and stated that the appellant had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed to support this request.
The respondent, represented by Shri M. Barnwal, Senior Departmental Representative (DR), raised no objections to the appellant’s request for withdrawal of the appeal.
The Tribunal, comprising Shri G.S. Pannu, Vice President, and Shri K.N. Chary, Judicial Member, considered the appellant’s request for withdrawal of the appeal in light of the Vivad Se Vishwas Scheme, 2020.
The Tribunal noted the appellant’s submission of the certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, and the lack of objection from the respondent. Consequently, the Tribunal accepted the appellant’s request for withdrawal of the appeal.
The Tribunal dismissed the appeal as withdrawn, following the appellant’s decision to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. This decision was announced on the conclusion of the Virtual Hearing on 10th February 2021.
In conclusion, the case of Neetu Berry vs. ITO Ward-4(3) demonstrates the practical application of the Vivad Se Vishwas Scheme, 2020, in settling tax disputes. The Tribunal’s acceptance of the withdrawal request underscores the scheme’s role in reducing litigation and providing taxpayers with a clear path to resolve outstanding tax issues.
This case is part of a broader initiative by the Indian government to reduce tax litigation and enhance compliance through the Vivad Se Vishwas Scheme. The scheme encourages taxpayers to settle disputes by offering them an opportunity to pay the disputed tax amounts without additional interest or penalties, thus promoting a more efficient resolution of tax matters.
Neetu Berry vs. ITO Ward-4(3): Dispute Over Tax Arrears Settlement Under Vivad Se Vishwas Scheme
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