This appeal was filed by Neeru Gupta (the appellant) against the order dated 31.05.2019 passed by the Commissioner of Income Tax (Appeals)-13, New Delhi, for the assessment year 2012-13. The case was heard by the Income Tax Appellate Tribunal (ITAT), Delhi Benches “SMC-2”, through video conferencing.
The appellant, Neeru Gupta, filed her return of income for the assessment year 2012-13. The Income Tax Officer (ITO), Ward-38(3), 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 16.06.2021, no one appeared on behalf of the appellant. The appellant had filed an application seeking permission to withdraw the appeal, stating that the matter in issue had been settled under the Vivad Se Vishwas Scheme, 2020, and Form No. 4 had also been filed with the Department, awaiting the receipt of Form No. 5.
The Senior Departmental Representative (DR), Shri 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and the lack of objection from the Senior DR, the Tribunal accepted the withdrawal request and dismissed the appeal as withdrawn.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 16th June 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 16th June 2021.
Order pronounced in open court on this 16th day of June 2021.
Sd/-
(R.K. Panda)
Accountant Member
Date: 16.06.2021
Copy forwarded to:
Assistant Registrar
ITAT, Delhi Benches
Delhi
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