This appeal was filed by Rama Khanna (the appellant) against the order dated 16.04.2019 passed by the Commissioner of Income Tax (Appeals)-20, New Delhi, for the assessment year 2015-16. The case was heard by the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘C’, through video conferencing.
The appellant, Smt. Rama Khanna, residing at 2364, Chuna Mandi, Paharganj, Delhi-110 055, with PAN AGJPK3725B, filed her return of income for the assessment year 2015-16. The case was selected for scrutiny, and the Income Tax Officer (ITO), Ward-62(5), New Delhi, passed an order against which the appellant filed an appeal before the CIT(A). The CIT(A) upheld the order of the ITO, prompting the appellant to file a further appeal before the ITAT.
During the course of the virtual hearing on 15.04.2021, the appellant’s counsel requested the withdrawal of the appeal via an email dated 08.02.2021. The reason cited for the withdrawal was that the appellant had opted to settle the dispute related to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed.
The Senior Departmental Representative (DR), Sh. R.K. Gupta, had no objection to the withdrawal request.
Based on the request of the appellant and the lack of objection from the Senior DR, the Tribunal accepted the withdrawal request and dismissed the appeal as withdrawn.
The decision was announced at the conclusion of the virtual hearing on 15th April 2021.
The Tribunal’s decision to accept the withdrawal request highlights the effectiveness of the Vivad Se Vishwas Scheme in resolving tax disputes. This case demonstrates how taxpayers can utilize the scheme to settle their tax arrears and avoid prolonged litigation.
The order was pronounced in open court on 15th April 2021.
Order pronounced in open court on this 15th day of April 2021.
Sd/-
(Kul Bharat)
Judicial Member
Sd/-
(G.S. Pannu)
Vice President
Date: 15.04.2021
Copy forwarded to:
Assistant Registrar
ITAT, Delhi Benches
Delhi
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