This article provides an in-depth analysis of the case ITA No. 4798/DEL/2019, where the appellant, Shahzad Akhtar from Delhi, filed an appeal against the Assistant Commissioner of Income Tax (ACIT), Circle-29(1), New Delhi, for the assessment year 2015-16. The appeal was filed on May 27, 2019, and the final tribunal order was pronounced on January 22, 2021.
Shahzad Akhtar, represented by Advocate Kapil Goel, filed an appeal against the ACIT, Circle-29(1), New Delhi, challenging the assessment for the year 2015-16. The case was heard by the Delhi Bench Friday ‘A’ of the Income Tax Appellate Tribunal (ITAT) through video conferencing, with Vice President Shri G.S. Pannu and Judicial Member Shri Sudhanshu Srivastava presiding.
The appellant raised several grounds of appeal, which were not detailed in the order. However, it is known that the appellant opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020.
The hearing took place on January 22, 2021. The appellant, via a letter dated November 11, 2020, requested the withdrawal of the appeal, stating that he had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also submitted.
The tribunal noted the appellant’s request for withdrawal of the appeal under the Vivad Se Vishwas Scheme. The learned Senior Departmental Representative (DR), Shri M. Baranwal, raised no objections to this request.
In view of the appellant’s request and the lack of objection from the DR, the tribunal accepted the withdrawal request. Consequently, the appeal was dismissed.
The case ITA No. 4798/DEL/2019 concluded with the withdrawal of the appeal by the appellant under the Vivad Se Vishwas Scheme, 2020. This scheme allows taxpayers to settle their tax disputes by paying a specified percentage of the disputed tax, thus providing a one-time opportunity to clear pending litigation.
This case highlights the effectiveness of the Vivad Se Vishwas Scheme in resolving tax disputes and reducing litigation. Taxpayers opting for this scheme can settle their disputes amicably, avoiding prolonged litigation and uncertainty. The tribunal’s acceptance of the withdrawal request underscores the scheme’s role in streamlining tax dispute resolution.
The final judgment of the tribunal was as follows:
“This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A), New Delhi dated 11.04.2019.
The assessee, vide its letter dated 11.11.2020, received through 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.
In the result, the appeal of the assessee is dismissed.
Above decision was announced on conclusion of Virtual Hearing on 22.01.2021.”
Shahzad Akhtar vs. ACIT Circle-29(1), New Delhi: Withdrawal Under Vivad Se Vishwas
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