Murari Bajaj vs. ITO Ward 59(4) Delhi: Withdrawal of Appeal under Vivad Se Vishwas Scheme for AY 2014-15

Murari Bajaj vs. ITO Ward 59(4) Delhi: Withdrawal of Appeal under Vivad Se Vishwas Scheme for AY 2014-15

Case Number: ITA 6554/DEL/2019
Assessment Year: 2014-15
Filed Date: 2019-08-07
Order Date: 2020-12-14
Pronounced On: 2020-12-14

Background:

The case concerns an appeal filed by Murari Bajaj, a resident of New Delhi, against the Income Tax Officer, Ward 59(4), New Delhi, for the assessment year 2014-15. The appeal was directed against the order of the CIT(A)-37, New Delhi, dated June 28, 2019. The appellant, Murari Bajaj, initially filed the appeal to contest the tax assessment for the said year.

Why the Case Was Filed:

The appeal was filed by Murari Bajaj to challenge the tax assessment made by the ITO, Ward 59(4), for AY 2014-15. The appellant believed that the assessment contained errors or unfair determinations that warranted a review and correction by the Income Tax Appellate Tribunal (ITAT).

Withdrawal Under Vivad Se Vishwas Scheme 2020:

During the course of the proceedings, the appellant opted to settle the tax dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020, which was introduced by the Government of India to reduce pending litigation and allow taxpayers to resolve their disputes by paying a specified percentage of the disputed tax. As a result, Murari Bajaj requested the withdrawal of the appeal through an email dated December 10, 2020, citing his decision to take advantage of the Vivad Se Vishwas Scheme.

Certificate of Settlement:

To support his request for withdrawal, Murari Bajaj submitted a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, confirming that he had settled the tax arrears for the assessment year under consideration. This certificate demonstrated his compliance with the conditions of the scheme and his decision to resolve the matter outside of continued litigation.

Tribunal’s Decision:

1. Acceptance of Withdrawal:

The ITAT Delhi Bench, comprising Vice President Shri G.S. Pannu and Judicial Member Shri Amit Shukla, accepted the request for withdrawal. The tribunal noted that no one appeared on behalf of the appellant during the virtual hearing held on December 14, 2020. The Senior Departmental Representative (DR), Shri Jagdish Singh, also expressed no objection to the withdrawal.

2. Order Pronouncement:

After reviewing the request and the certificate provided, the tribunal concluded that the appeal should be dismissed as withdrawn. The decision was announced at the conclusion of the virtual hearing on December 14, 2020. The tribunal’s order effectively closed the case, as the appellant had chosen to settle the dispute under the Vivad Se Vishwas Scheme.

Conclusion:

The appeal filed by Murari Bajaj against the ITO, Ward 59(4), New Delhi, for the assessment year 2014-15 was dismissed following the appellant’s decision to withdraw under the Vivad Se Vishwas Scheme, 2020. The ITAT Delhi Bench acknowledged the appellant’s choice to resolve the matter through the government-initiated scheme and officially concluded the case with the withdrawal order.

Order Pronounced in Open Court: 14th December 2020

Bench: Shri G.S. Pannu, Vice President, and Shri Amit Shukla, Judicial Member

Murari Bajaj vs. ITO Ward 59(4) Delhi: Withdrawal of Appeal under Vivad Se Vishwas Scheme for AY 2014-15