Sharad Kumar Bansal (KUF) vs ITO Ward 2(2), Moradabad: Appeal Withdrawn Under Vivad Se Vishwas Scheme for AY 2014-15

Sharad Kumar Bansal (KUF) vs ITO Ward 2(2), Moradabad

Case Number: ITA 5845/DEL/2019

Assessment Year: 2014-15

Background

This appeal was filed by Sharad Kumar Bansal (KUF), Moradabad (the appellant) against the order dated 13.05.2019 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.

Facts of the Case

The appellant, Sharad Kumar Bansal (KUF), resident of Rampur Road, Moradabad, Uttar Pradesh, with PAN: AAJHS4475E, 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.

Request for Withdrawal

On 30.03.2021, the appellant submitted a request for withdrawal of the appeal, stating that they 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 certificate in Form No. 3 to this effect.

Tribunal’s Decision

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.

Conclusion

The appeal filed by Sharad Kumar Bansal (KUF) was dismissed as withdrawn under the Vivad Se Vishwas Scheme.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 30/03/2021.

Sd/-
(Kul Bharat)
Judicial Member

Sd/-
(G.S. Pannu)
Vice President

Dated: 30/03/2021

Copy forwarded to:

• Appellant: Sharad Kumar Bansal (KUF), Rampur Road, Moradabad, Uttar Pradesh.
• Respondent: Income Tax Officer, Ward 2(2), Moradabad.
• CIT
• CIT(A)
• DR, ITAT

Assistant Registrar
ITAT, New Delhi

Sharad Kumar Bansal (KUF) vs ITO Ward 2(2), Moradabad: Appeal Withdrawn Under Vivad Se Vishwas Scheme for AY 2014-15