This appeal was filed by Sapna Agarwal, proprietor of Ganga Sanitory Store, Delhi Road, Moradabad, against the order dated 13th May 2019 passed by the Commissioner of Income Tax (Appeals), Moradabad, for the assessment year 2014-15. The case was heard by the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘A’, through video conferencing.
The appellant, Ms. Sapna Agarwal, with PAN: AGSPA3804C, had filed the appeal against the Income Tax Officer, Ward 2(2), Moradabad, for the assessment year 2014-15. The case pertained to the tax arrears disputed by the appellant.
On 31st March 2021, the appellant submitted a request for withdrawal of the appeal, stating that she had opted to settle the dispute relating to the tax arrears under the ‘Vivad Se Vishwas Scheme, 2020’. This scheme was introduced by the government to resolve pending tax disputes by offering a waiver of interest and penalty if the disputed tax amount was paid. The appellant had already obtained the necessary declaration in accordance with Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020.
The ITAT considered the appellant’s request for withdrawal of the appeal in light of the Vivad Se Vishwas Scheme. The tribunal, comprising Shri G.S. Pannu, Vice President, and Shri Kul Bharat, Judicial Member, noted the situation and decided to consign the appeal to records, treating it as dismissed. The tribunal provided a caveat that if the dispute relating to tax arrears for the assessment year was not ultimately resolved under the scheme, the appellant would be at liberty to approach the tribunal for the reinstitution of the appeal, which the tribunal would consider appropriately as per law.
The appeal filed by Sapna Agarwal was dismissed as withdrawn under the Vivad Se Vishwas Scheme. This decision highlights the tribunal’s consideration of government schemes aimed at resolving tax disputes and the flexibility provided to taxpayers in such scenarios.
Order pronounced in open court on 31/03/2021.
Sd/-
(Kul Bharat)
Judicial Member
Sd/-
(G.S. Pannu)
Vice President
Dated: 31/03/2021
Copy forwarded to:
Assistant Registrar
ITAT, New Delhi
Sapna Agarwal vs ITO 2(2), Moradabad: Appeal Withdrawn Under Vivad Se Vishwas Scheme for AY 2014-15
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