Case Number: ITA 5663/DEL/2019
Appellant: Shri Chand Gupta, Gurgaon
Respondent: ACIT Circle-22(2), New Delhi
Assessment Year: 2015-16
Case Filed On: 2019-06-28
Order Type: Final Tribunal Order
Date of Order: 2020-11-06
Pronounced On: 2020-11-06
This case involves an appeal filed by Shri Chand Gupta, the appellant, against the order of the learned Commissioner of Income Tax (Appeals)-XXV, New Delhi, dated 3rd June 2019, pertaining to the assessment year 2015-16. The case was brought before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘A’ through video conferencing.
The appellant, Shri Chand Gupta, resident of Palam Vihar, Gurgaon, filed an appeal against the Assistant Commissioner of Income Tax (ACIT) Circle-22(2), New Delhi. The appeal concerned the assessment year 2015-16. The appellant sought to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.
The appeal was directed against the assessment order passed by the CIT(A)-XXV, New Delhi. The appellant’s counsel submitted a letter dated 31st August 2020, requesting the withdrawal of the appeal filed by the appellant. The counsel 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.
The case was heard by the ITAT on 6th November 2020, with both parties present through video conferencing. The appellant was represented by Ms. Umang Luthra, Advocate, while the respondent was represented by Shri M. Baranwal, Senior DR.
The learned Senior DR had no objection to the withdrawal request submitted by the appellant’s counsel.
The tribunal, comprising Vice President Shri G.S. Pannu and Judicial Member Shri Sudhanshu Srivastava, reviewed the request for withdrawal submitted by the appellant. Given the absence of any objection from the respondent and the acceptance of the Vivad Se Vishwas Scheme by the appellant, the tribunal accepted the withdrawal request.
The order stated:
“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 In the result, the appeal of the assessee is dismissed as withdrawn.”
The decision was announced in the presence of both parties at the conclusion of the virtual hearing on 6th November 2020.
The appeal filed by Shri Chand Gupta was dismissed as withdrawn, following the acceptance of the Vivad Se Vishwas Scheme to settle the tax arrears for the assessment year 2015-16. The tribunal’s decision reflected the principle of resolving tax disputes through the Vivad Se Vishwas Scheme, aimed at reducing litigation and expediting the resolution of tax arrears.
Order pronounced in the open court on 6th November 2020.
Signed by:
(SUDHANSHU SRIVASTAVA) JUDICIAL MEMBER
(G.S. PANNU) VICE PRESIDENT
Date: 6th November 2020
Copy forwarded to:
// BY Order //
Assistant Registrar, ITAT, New Delhi Benches, New Delhi
Shri Chand Gupta vs ACIT Circle-22(2), New Delhi – Vivad Se Vishwas Scheme for AY 2015-16
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