Case Number: ITA 5910/DEL/2019
Appellant: Kavita Khanna, New Delhi
Respondent: ACIT, Circle-32(1), New Delhi
Assessment Year: 2011-12
Order Type: Final Tribunal Order
Date of Order: 2021-03-30
Pronounced On: 2021-03-30
Case Filed On: 2019-07-08
This appeal, filed by the assessee, Kavita Khanna, is directed against the order dated 3rd January, 2019 of the CIT(A)-11, New Delhi, relating to the Assessment Year 2011-12. The appellant opted to settle the dispute involved in this appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020.
The grounds of appeal raised by the assessee are as follows:
“1. That on the facts and circumstances of the case and the provision of the law, the Ld CIT (A) has failed to appreciate that the impugned order passed by the Ld AO under Section 147 of the Income Tax Act is illegal and bad in law.
2. That on the facts and circumstances of the case and the provisions of law, the Ld CIT (A) has erred in sustaining the additions made by the AO.”
Kavita Khanna filed her return of income for the assessment year 2011-12, which was subsequently reassessed by the AO under section 147 of the Income Tax Act, leading to certain additions. The assessee challenged the reassessment and the additions before the CIT(A), who upheld the AO’s order. Aggrieved by this, the assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT).
During the pendency of the appeal, the assessee opted to settle the dispute under The Direct Tax Vivad Se Vishwas Scheme, 2020, a scheme introduced by the government to resolve pending tax disputes. The assessee submitted a letter dated 21st January, 2021, requesting the withdrawal of the appeal, and filed a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, indicating the settlement of the tax arrears for the assessment year under consideration.
The case was heard by the Delhi “SMC-2” Bench of the Income Tax Appellate Tribunal (ITAT) on 30th March, 2021. The Tribunal consisted of Shri Kul Bharat, Judicial Member. The Tribunal noted the assessee’s request to withdraw the appeal as the disputes had been settled under The Direct Tax Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the request for withdrawal, noting that the Senior DR had no objection to the withdrawal.
In conclusion, the ITAT dismissed the appeal as withdrawn, noting that the settlement process under the Vivad Se Vishwas Scheme was completed.
Order: The appeal of the assessee is dismissed.
Pronounced on: 30th March, 2021
Judicial Member: Kul Bharat
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asstt. Registrar, ITAT, New Delhi
Kavita Khanna vs ACIT, Circle-32(1), New Delhi – Vivad Se Vishwas Scheme Settlement
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