This analysis delves into the tribunal case of ITA No. 4999/DEL/2019, where the appellant, Dinesh Chand Rastogi, opted to withdraw his appeal under the Vivad Se Vishwas Scheme, 2020. This case pertains to the assessment year 2014-15, with the final order pronounced on April 15, 2021.
The case revolves around an appeal filed by Dinesh Chand Rastogi against an order from the Pr. CIT, Moradabad. The details leading to the appeal involve assessments made for the year 2014-15, which the appellant contested initially but later chose to settle under a government scheme designed to mitigate prolonged legal disputes over tax arrears.
The appeal was scheduled for a virtual hearing due to the ongoing adaptations in the judicial processes at the time. Despite the setting for a formal hearing, the appellant, through his counsel, submitted a letter indicating a withdrawal of the appeal, citing his decision to settle under the Vivad Se Vishwas Scheme.
The tribunal, led by Shri G.S. Pannu, Vice President, and Shri Kul Bharat, Judicial Member, acknowledged the withdrawal request. The Senior Departmental Representative (DR) did not object to the withdrawal, leading to an acceptance of the withdrawal request by the tribunal. Consequently, the appeal was dismissed as withdrawn.
The decision to withdraw the appeal under the Vivad Se Vishwas Scheme illustrates a strategic move to resolve disputes efficiently, avoiding prolonged litigation. This case highlights the practical implications of such government schemes in reducing the backlog of cases and providing taxpayers a route to settle disputes amicably.
The case of Dinesh Chand Rastogi offers significant insights into the functioning of judicial processes in tax disputes, especially in the context of schemes aimed at reducing litigation. It serves as a precedent for similar cases where appellants may consider governmental schemes as viable alternatives to contesting issues in the tribunal.
The tribunal’s decision was pronounced in open court, marking the conclusion of this case with the withdrawal of the appeal, thereby resolving the tax dispute for the assessment year 2014-15.
Withdrawal of Appeal in IT vs. Dinesh Chand Rastogi, ITA No. 4999/DEL/2019
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