Case Number: ITA 5814/DEL/2019
Appellant: Satya Prakash Gupta & Sons HUF, New Delhi
Respondent: ITO Ward 59(4), New Delhi
Assessment Year: 2014-15
Result: Appeal withdrawn
Case Filed on: 2019-07-04
Order Type: Final Tribunal Order
Date of Order: 2020-11-20
Pronounced on: 2020-11-20
The appeal filed by Satya Prakash Gupta & Sons HUF for the assessment year 2014-15 was directed against the order of the Income Tax Officer (ITO) Ward 59(4), New Delhi. The primary issue in this appeal was related to the settlement of tax arrears under the Vivad Se Vishwas Scheme, 2020.
Satya Prakash Gupta & Sons HUF filed an appeal challenging the order passed by the learned Commissioner of Income Tax (Appeals) [CIT(A)] -37, New Delhi dated 15th April 2019. However, during the proceedings, the appellant decided to opt for the Vivad Se Vishwas Scheme, 2020, to settle the dispute related to the tax arrears for the assessment year under consideration.
The appellant raised several grounds of appeal, but these were eventually withdrawn upon opting for the Vivad Se Vishwas Scheme, 2020.
The appellant was represented by Ms. Mansi Jain, CA, and the Department was represented by Shri Umesh Takyar, Senior DR. The appellant’s counsel submitted a request for withdrawal of the appeal via email on 9th November 2020, stating that the appellant had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed.
The Department’s representative, Shri Umesh Takyar, Senior DR, had no objection to the withdrawal request.
The Tribunal accepted the request for withdrawal of the appeal, acknowledging the appellant’s decision to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The Tribunal noted that the learned Senior DR had no objection to the withdrawal.
In view of the request made by the appellant and the absence of any objection from the Department, the Tribunal allowed the withdrawal of the appeal. The Tribunal dismissed the appeal as withdrawn.
Order Pronounced in Open Court on 20th November, 2020.
Signed:
Amit Shukla, Judicial Member
G.S. Pannu, Vice President
Dated: 20th November, 2020
Date of Hearing: 20.11.2020
Date of Pronouncement: 20.11.2020
By Order
Assistant Registrar, ITAT, New Delhi
Satya Prakash Gupta & Sons HUF vs ITO Ward 59(4): Withdrawal of Appeal under Vivad Se Vishwas Scheme
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