Case Number: ITA 6555/DEL/2019
Assessment Year: 2015-16
Filed Date: 2019-08-07
Order Date: 2020-12-24
Pronounced On: 2020-12-24
The case involves an appeal filed by the Additional Commissioner of Income Tax (ACIT), Circle-3, Noida, against Sanjay Kumar, a resident of Noida, for the assessment year 2015-16. The appeal was directed against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-I, Noida, dated December 31, 2018. The ACIT challenged certain aspects of the tax assessment made by the CIT(A) concerning Sanjay Kumar’s income for the relevant assessment year.
The appeal was filed by the Revenue (ACIT, Circle-3, Noida) to contest the decision made by the CIT(A)-I, Noida, which presumably provided relief or favorable adjustments to the respondent, Sanjay Kumar. The Revenue believed that the CIT(A)’s decision required further scrutiny and sought the intervention of the Income Tax Appellate Tribunal (ITAT) to overturn or modify the order.
During the proceedings, the respondent, Sanjay Kumar, opted to settle the tax dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. This scheme, introduced by the Government of India, aimed to reduce litigation by allowing taxpayers to resolve disputes by paying a prescribed percentage of the disputed tax. As a result, the Revenue submitted a letter dated December 12, 2020, requesting the withdrawal of the appeal in light of Sanjay Kumar’s decision to settle under the scheme.
The ITAT Delhi Bench, comprising Vice President Shri G.S. Pannu and Judicial Member Shri Sudhanshu Srivastava, accepted the Revenue’s request for withdrawal. The tribunal acknowledged that the Revenue had received communication from the respondent indicating his choice to settle the dispute through the Vivad Se Vishwas Scheme. Accordingly, the tribunal agreed to dismiss the appeal as withdrawn.
The tribunal’s order was pronounced on December 24, 2020, during a virtual hearing. The decision to withdraw the appeal was officially recorded, bringing the case to a close. The tribunal noted that no appearance was made on behalf of the respondent during the virtual hearing, and the Revenue’s request was uncontested.
The appeal filed by the ACIT, Circle-3, Noida, against Sanjay Kumar for the assessment year 2015-16 was dismissed following the Revenue’s decision to withdraw under the Vivad Se Vishwas Scheme, 2020. The ITAT Delhi Bench recognized the respondent’s choice to resolve the matter under the scheme and formally concluded the case with a withdrawal order.
Order Pronounced in Open Court: 24th December 2020
Bench: Shri G.S. Pannu, Vice President, and Shri Sudhanshu Srivastava, Judicial Member
ACIT Noida vs. Sanjay Kumar: Withdrawal of Appeal under Vivad Se Vishwas Scheme for AY 2015-16
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