Case Number: ITA 5970/DEL/2019
Appellant: Neetu Bhola, New Delhi
Respondent: ACIT, Central Circle-2, New Delhi
Assessment Year: 2017-18
Order Type: Final Tribunal Order
Date of Order: 2020-11-06
Pronounced On: 2020-11-06
Introduction:
This case involves an appeal filed by Neetu Bhola against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-23, New Delhi, for the assessment year 2017-18. The appeal was directed against the assessment order passed by the Assistant Commissioner of Income Tax (ACIT), Central Circle-2, New Delhi. During the pendency of the appeal, the appellant opted to settle the dispute under the Government of India’s Vivaad Se Vishwas Scheme, 2020, leading to the withdrawal of the appeal.
Background and Grounds of Appeal:
Neetu Bhola, a resident of New Delhi, filed an appeal with the Income Tax Appellate Tribunal (ITAT) against the assessment order for the assessment year 2017-18. The case was related to tax arrears that the appellant was contesting before the Tribunal.
With the introduction of the Vivaad Se Vishwas Scheme, 2020, by the Government of India, which aimed to resolve tax disputes amicably by allowing taxpayers to settle their cases by paying a specified percentage of the disputed tax amount, the appellant decided to take advantage of this scheme. On 26th October 2020, the appellant’s counsel submitted an email request to withdraw the appeal, stating that the appellant had opted to settle the dispute under the scheme.
The Vivaad Se Vishwas Scheme provided a beneficial opportunity for taxpayers like Neetu Bhola to resolve their disputes without the need for protracted litigation, by offering a mechanism to settle outstanding tax arrears with a waiver of interest and penalties.
Tribunal’s Analysis and Decision:
The appeal was heard via video conferencing on 6th November 2020 before the Tribunal, which included Shri G.S. Pannu, Vice President, and Shri Sudhanshu Srivastava, Judicial Member. The Tribunal considered the appellant’s request for withdrawal and noted that the Department’s representative, Senior Departmental Representative (DR) Mr. M. Baranwal, had no objections to the withdrawal of the appeal.
In light of the request made by the appellant and the lack of opposition from the respondent, the Tribunal allowed the appeal to be withdrawn. The Tribunal also noted that the appeal was dismissed as withdrawn, effectively ending the dispute for the assessment year 2017-18 under the terms of the Vivaad Se Vishwas Scheme.
The Tribunal’s decision was announced in the presence of both parties at the conclusion of the virtual hearing on 6th November 2020.
Conclusion:
The appeal filed by Neetu Bhola against the order of the ACIT, Central Circle-2, New Delhi, for the assessment year 2017-18 was dismissed as withdrawn under the Vivaad Se Vishwas Scheme, 2020. This withdrawal allowed the appellant to settle the tax dispute amicably under the scheme.
Final Judgment:
The appeal filed by Neetu Bhola is dismissed as withdrawn under the Vivaad Se Vishwas Scheme, 2020.
Order Pronounced: 6th November 2020
Judges: Shri G.S. Pannu, Vice President, and Shri Sudhanshu Srivastava, Judicial Member
Reference: IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI
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