This article provides a comprehensive analysis of the case ITA No. 4815/DEL/2019, where the appellant, Lakhi Ram, contested against the respondent, Income Tax Officer (ITO), Ward-2(1), Gurgaon. The case pertains to the assessment year 2010-11. The appeal was filed on May 27, 2019, and the final tribunal order was pronounced on March 30, 2021.
The dispute arose when the ITO, Ward-2(1), Gurgaon, issued an assessment order for the assessment year 2010-11 under Section 147 of the Income Tax Act, 1961. The appellant, Lakhi Ram, represented by Manoj Prabhu & Associates, CA, located at CA-410, Deep Plaza, Opp. Civil Courts, Sohna Road, Gurgaon, challenged the ITO’s order.
The primary grievance raised by the appellant was against the order passed by the ITO under Section 147 of the Income Tax Act, 1961.
The Delhi Bench ‘A’ of the Income Tax Appellate Tribunal (ITAT) heard the appeal through video conferencing, with Shri G.S. Pannu as the Vice President and Shri Kul Bharat as the Judicial Member. The hearing took place on March 30, 2021, and the order was pronounced on the same day.
On January 28, 2021, the appellant submitted a letter requesting permission to withdraw the appeal. The letter stated that the appellant had opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed. The Senior Departmental Representative (DR), Sh. M. Baranwal, had no objection to the withdrawal request.
The ITAT accepted the withdrawal request. The order stated:
This appeal by the assessee for the assessment year 2010-11 is directed against the order of learned CIT(A)-1, Gurgaon dated 28.02.2019.
The learned counsel for the assessee, vide its letter dated 28.01.2021, received by email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.
Learned Senior DR has no objection.
In view of the above, we accept the request of the assessee for withdrawal of the appeal.
In the result, the appeal of the assessee is dismissed as withdrawn.
Above decision was announced on conclusion of Virtual Hearing on 30th March, 2021.
Sd/- (KUL BHARAT) JUDICIAL MEMBER
Sd/- (G.S. PANNU) VICE PRESIDENT
The appeal filed by Lakhi Ram against the Income Tax Officer, Ward-2(1), Gurgaon, for the assessment year 2010-11, was dismissed as withdrawn by the ITAT. The tribunal’s decision highlights the importance of procedural compliance and the option available to taxpayers to settle disputes under schemes like Vivad Se Vishwas.
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