Case Number: ITA 5969/DEL/2019
Appellant: Parmod Arora, New Delhi
Respondent: ITO Ward-57(3), New Delhi
Assessment Year: 2012-13
Order Type: Final Tribunal Order
Date of Order: 2021-02-22
Pronounced On: 2021-02-22
Introduction:
This case involves an appeal filed by Parmod Arora against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-19, New Delhi, for the assessment year 2012-13. The appellant sought to challenge the assessment order but later decided to withdraw the appeal in light of the Vivaad Se Vishwas Scheme, 2020, introduced by the Government of India to resolve pending tax disputes amicably.
Background and Grounds of Appeal:
Parmod Arora, a resident of New Delhi, filed an appeal before the Income Tax Appellate Tribunal (ITAT) against the assessment order passed by the Income Tax Officer (ITO), Ward-57(3), New Delhi, for the assessment year 2012-13. The case was related to certain tax liabilities that the appellant was contesting.
During the pendency of the appeal, the Government of India introduced the Vivaad Se Vishwas Scheme, 2020, which aimed to reduce litigation and provide an opportunity for taxpayers to settle their disputes with the tax department. Under this scheme, taxpayers were allowed to settle their cases by paying a specified percentage of the disputed tax amount, with a waiver of interest and penalties.
Seeing this as a favorable option, Parmod Arora decided to take advantage of the Vivaad Se Vishwas Scheme and filed an application to withdraw the appeal. The intention was to settle the dispute with the tax authorities without further litigation.
Tribunal’s Analysis and Decision:
The appeal came up for hearing before the Tribunal on 22nd February 2021. The Tribunal, consisting of Shri N. K. Billaiya, Accountant Member, and Ms. Suchitra Kamble, Judicial Member, noted that the appellant had filed a letter seeking permission to withdraw the appeal as the matter was being settled under the Vivaad Se Vishwas Scheme, 2020.
After considering the appellant’s request, the Tribunal allowed the withdrawal of the appeal. The Tribunal also granted liberty to the appellant to revive the appeal if, for some technical reason, the dispute could not be settled under the scheme.
The Tribunal’s decision was announced in the open court in the presence of the Senior Departmental Representative (DR), Mr. Farhat Khan, who represented the respondent.
Conclusion:
The appeal filed by Parmod Arora against the order of the ITO Ward-57(3), New Delhi, for the assessment year 2012-13 was dismissed as withdrawn under the Vivaad Se Vishwas Scheme, 2020. The Tribunal provided the appellant with the option to revive the appeal if the settlement under the scheme was not successful for any technical reason.
Final Judgment:
The appeal filed by Parmod Arora is dismissed as withdrawn under the Vivaad Se Vishwas Scheme, 2020, with liberty to revive the appeal if necessary.
Order Pronounced: 22nd February 2021
Judges: Shri N. K. Billaiya, Accountant Member, and Ms. Suchitra Kamble, Judicial Member
Reference: IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-2’, NEW DELHI
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