Case Number: ITA 5885/DEL/2019
Appellant: Rama Kaushik, Delhi
Respondent: ITO ward-39(4), New Delhi
Assessment Year: 2014-15
Case Filed On: 2019-07-05
Order Type: Final Tribunal Order
Date of Order: 2021-02-09
Pronounced On: 2021-02-09
Summary:
The case of Rama Kaushik vs ITO, New Delhi pertains to a tax dispute for the assessment year 2014-15. The appellant, Rama 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:
Rama 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 7th February 2019. The primary issue was the tax demand raised by the ITO for the assessment year 2014-15, 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 not represented by anyone, while the respondent was represented by Shri Farhat Kha, Additional Commissioner of Income Tax (Addl. CIT)-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 appeals, stating that the matters were settled under the Vivad Se Vishwas Scheme, 2020, and the requisite forms had been issued in favor of the appellant in both the appeals. Considering the appellant’s request and the absence of any objections from the Revenue, the tribunal accepted the withdrawal of the appeals.
Conclusion:
In conclusion, the tribunal dismissed the appeals filed by Rama Kaushik as withdrawn, following the appellant’s decision to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.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 9th February 2021, following the virtual hearing.
—
(B.R.R. KUMAR)
ACCOUNTANT MEMBER
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(BHAVNESH SAINI)
JUDICIAL MEMBER
Rama Kaushik vs ITO, New Delhi – Case Filed Due to Tax Dispute (2014-15)
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