Case Number: ITA 5887/DEL/2019
Appellant: Asha Kaushik, New Delhi
Respondent: ITO WARD – 39(4), New Delhi
Assessment Year: 2015-16
Case Filed On: 2019-07-05
Order Type: Final Tribunal Order
Date of Order: 2021-04-28
Pronounced On: 2021-04-28
Summary:
The case of Asha Kaushik vs ITO, New Delhi pertains to a tax dispute for the assessment year 2015-16. The appellant, Asha Kaushik, contested the tax demand raised by the Income Tax Officer (ITO), Ward-39(4), New Delhi. The case was subsequently brought before the Income Tax Appellate Tribunal (ITAT) for resolution.
Background:
Asha Kaushik, residing at B-1/301 Varun Apartment, Sector 9, Rohini, Delhi, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-13, New Delhi, dated 25th January 2019. The primary issue was the tax demand raised by the ITO for the assessment year 2015-16, which the appellant sought to dispute through the legal process. However, during the pendency of the appeal, the appellant opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
Grounds of Appeal:
Tribunal Proceedings:
During the virtual hearing, the appellant was represented by Sh. Alok Periwal, C.A., while the respondent was represented by Sh. R.K. Gupta, Senior Departmental Representative (Sr. DR). The tribunal decided to proceed based on the available records and after hearing the submissions from the Department Representative (DR).
The appellant had requested permission to withdraw the appeal, stating that the matter was settled under the Vivad Se Vishwas Scheme, 2020, and the requisite forms had been issued in favor of the appellant. Considering the appellant’s request and the absence of any objections from the Revenue, the tribunal accepted the withdrawal of the appeal.
Conclusion:
In conclusion, the tribunal dismissed the appeal filed by Asha Kaushik as withdrawn, following the appellant’s decision to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. This case highlights the utility of the Vivad Se Vishwas Scheme in resolving tax disputes amicably and expeditiously.
Order Pronouncement:
Order was pronounced in the open court on 28th April 2021, following the virtual hearing.
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(N.K. BILLAIYA)
ACCOUNTANT MEMBER
Asha Kaushik vs ITO, New Delhi – Tax Dispute for Assessment Year 2015-16
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