Case Number: ITA 5807/DEL/2019
Appellant: Aditi Gupta, New Delhi
Respondent: ITO Ward-50(1), New Delhi
Assessment Year: 2014-15
Result: Appeal dismissed
Case Filed on: 2019-07-03
Order Type: Final Tribunal Order
Date of Order: 2021-04-15
Pronounced on: 2021-04-15
This appeal by the assessee, Aditi Gupta, pertains to the assessment year 2014-15 and is directed against the order dated 29.04.2019 passed by the Commissioner of Income-tax (Appeals)-17, New Delhi. The appeal was heard and pronounced on 15th April 2021 before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘C’, New Delhi, through video conferencing.
The appellant, Aditi Gupta, filed an appeal against the assessment order for the year 2014-15. However, the appellant opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. A letter dated 05.04.2021 was received through email, requesting the withdrawal of the appeal. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed, indicating that the dispute was settled.
The primary ground of appeal was the assessment order for the year 2014-15, which the appellant sought to contest initially. However, with the introduction of the Vivad Se Vishwas Scheme, the appellant decided to settle the tax arrears under this scheme and requested the withdrawal of the appeal.
The tribunal noted the request for withdrawal of the appeal made by the appellant through a letter dated 05.04.2021. The letter indicated 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, confirming the settlement, was also submitted.
The tribunal, upon reviewing the request and the certificate, found no objection from the Senior Departmental Representative (DR), Shri R.K. Gupta. In view of the above, the tribunal accepted the request of the appellant to withdraw the appeal.
The tribunal dismissed the appeal of the assessee as the tax dispute for the assessment year 2014-15 was settled under the Vivad Se Vishwas Scheme, 2020.
The tribunal allowed the withdrawal of the appeal filed by Aditi Gupta and dismissed the appeal as the dispute was resolved under the Vivad Se Vishwas Scheme, 2020. This decision underscores the effectiveness of the scheme in resolving tax disputes amicably and efficiently.
Order Pronounced in Open Court on 15th April, 2021.
Signed:
G.S. Pannu, Vice President
Kul Bharat, Judicial Member
Dated: 15th April, 2021
sh
Copy Forwarded to:
By Order
Assistant Registrar, ITAT, New Delhi
Aditi Gupta vs ITO Ward-50(1): Settlement under Vivad Se Vishwas Scheme
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