This article examines the ITAT Delhi Bench ‘C’ decision regarding the withdrawal of an appeal by Ramesh Lal against the Income Tax Officer, Ward-2, Fatehabad, for the assessment year 2015-16. The appeal was withdrawn as the assessee opted for the Direct Tax Vivad Se Vishwas Act, 2020, which is designed to reduce litigation in tax disputes.
Ramesh Lal had filed an appeal against the order of the Ld. CIT(A)-5, Ludhiana, which was dated 15.03.2019. The primary issues under appeal were not disclosed in the brief but revolved around disputes for the assessment year 2015-16.
On February 10, 2021, during a virtual hearing, Ramesh Lal, represented by Sh. Rashi Singhal, CA, formally withdrew the appeal. This decision was supported by a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, confirming the assessee’s intent to settle the dispute outside of court proceedings.
The withdrawal signifies the utilization of the Vivad Se Vishwas Scheme, illustrating the government’s efforts to encourage settlements and reduce the backlog of cases. The case highlights the procedural aspects and benefits of the scheme, providing a precedent for other taxpayers contemplating similar dispute resolutions.
The dismissal of the appeal as withdrawn under the Vivad Se Vishwas Scheme serves as a significant example of the scheme’s application, promoting a collaborative approach to tax dispute resolution. This move by Ramesh Lal not only concludes his litigation but also sheds light on the effectiveness of alternative dispute resolution methods in tax matters.
Ramesh Lal vs. ITO Ward 02 Fatehabad – Appeal Withdrawal for AY 2015-16
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