Case Number: ITA 5879/DEL/2019
Appellant: Ajay Gupta, New Delhi
Respondent: ITO WARD – 61(4), New Delhi
Assessment Year: 2011-12
Case Filed On: 2019-07-05
Order Type: Final Tribunal Order
Date of Order: 2021-03-25
Pronounced On: 2021-03-25
Summary:
The case of Ajay Gupta vs ITO, New Delhi pertains to a tax arrears dispute for the assessment year 2011-12. The appellant, Ajay Gupta, contested the tax arrears determined by the Assessing Officer (AO) and upheld by the Commissioner of Income Tax (Appeals)-38, New Delhi. The case was subsequently brought before the Income Tax Appellate Tribunal (ITAT) for resolution.
Background:
Ajay Gupta, residing at C-207, Satya Shanti Apartments, Sector 13, Rohini, New Delhi, filed an appeal against the order of the CIT(A)-38, New Delhi, dated 28th January 2018. The primary issue was the tax arrears determined by the AO, 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 (VSVS).
Grounds of Appeal:
Tribunal Proceedings:
During the virtual hearing, the appellant was not represented by anyone, while the respondent was represented by Shri M. Barnwal, Senior Departmental Representative (Sr. DR). The tribunal decided to proceed based on the available records and after hearing the submissions of the Sr. DR. The appellant had requested for the withdrawal of the appeals, stating that the appellant had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The appellant also provided a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, confirming the settlement.
The Sr. DR had no objection to the withdrawal request. 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In conclusion, the tribunal dismissed the appeals filed by Ajay Gupta as withdrawn, following the appellant’s decision to settle the tax arrears dispute under the Vivad Se Vishwas Scheme, 2020. This case underscores 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 25th March 2021, following the virtual hearing.
—
(SUDHANSHU SRIVASTAVA)
JUDICIAL MEMBER
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(G.S. PANNU)
VICE PRESIDENT
Ajay Gupta vs ITO, New Delhi – Case Filed Due to Tax Arrears Dispute
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