Kavita Gambhir vs. ITO Ward 2, Rohtak: Withdrawal of Appeal Under Vivad Se Vishwas for Assessment Year 2015-16

Kavita Gambhir vs. ITO Ward 2, Rohtak: Withdrawal of Appeal Under Vivad Se Vishwas

In the case of Kavita Gambhir, Bahadurgarh versus ITO Ward 2, Rohtak, the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘D’, presided over a matter concerning the assessment year 2015-16. The appellant, Kavita Gambhir, initially filed an appeal numbered ITA 6442/DEL/2019 on 2019-08-01, contesting an order passed by the learned Commissioner of Income Tax (Appeals), Rohtak, dated 29.05.2019. However, the appeal was later withdrawn under the provisions of the Direct Tax Vivad Se Vishwas Act, 2020.

Background of the Case

The dispute arose when the appellant, Kavita Gambhir, received an order from the CIT(A), Rohtak, which she found unfavorable and chose to challenge through an appeal. The specific details of the issues contested in the appeal were not elaborated upon, as the case was later resolved through a settlement mechanism provided under the Vivad Se Vishwas Act, 2020.

The Vivad Se Vishwas Act was introduced by the Government of India as a measure to resolve pending tax disputes by allowing taxpayers to settle disputes by paying the disputed tax amount and waiving interest and penalties. Recognizing this opportunity, Kavita Gambhir opted to settle her dispute under this scheme.

Proceedings Before the ITAT

The case was brought before the ITAT, Delhi Bench ‘D’, with the bench comprising Shri G.S. Pannu, President, and Shri Saktijit Dey, Judicial Member. The hearing was scheduled for 10.06.2022, but when the case was called, no one appeared on behalf of the appellant. Instead, the appellant had submitted a letter dated 12.05.2022, requesting the withdrawal of the appeal due to her decision to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

In her letter, Kavita Gambhir confirmed that she had received Form 3 from the designated authority, which indicated that her application under the Vivad Se Vishwas scheme had been accepted and the dispute had been settled. The appellant’s decision to withdraw the appeal was in accordance with the provisions of the Vivad Se Vishwas Act, which permits the withdrawal of appeals once a settlement has been reached.

Response from the Department

The Departmental Representative, Shri Om Prakash, Senior DR, appeared before the Tribunal on behalf of the Income Tax Department. He did not raise any objections to the appellant’s request for withdrawal of the appeal. The Department acknowledged that the appellant’s decision to settle the dispute under the Vivad Se Vishwas scheme was in line with the legal framework, and therefore, there was no reason to oppose the withdrawal.

Tribunal’s Decision

After considering the request for withdrawal and reviewing the material on record, the Tribunal concluded that the appeal should be dismissed as withdrawn. The Tribunal recognized that the appellant had opted for the Vivad Se Vishwas scheme, received the necessary approval from the designated authority, and had no further interest in pursuing the appeal.

The Tribunal’s order, authored by Shri Saktijit Dey, Judicial Member, and concurred by Shri G.S. Pannu, President, officially dismissed the appeal as withdrawn on 10.06.2022. The Tribunal also noted that the dismissal was based on the appellant’s request and the settlement of the dispute under the Vivad Se Vishwas Act.

Conclusion

This case exemplifies the practical application of the Direct Tax Vivad Se Vishwas Act, 2020, a scheme aimed at reducing the number of pending tax disputes in the country. By opting for this scheme, Kavita Gambhir was able to settle her tax dispute efficiently and avoid prolonged litigation. The Tribunal’s decision to allow the withdrawal of the appeal underscores the effectiveness of the Vivad Se Vishwas Act in providing a resolution mechanism for tax disputes.

Order Pronounced in the Open Court on 10th June 2022

Signed by:
Judicial Member: Shri Saktijit Dey
President: Shri G.S. Pannu

Date of Pronouncement: 10th June 2022

Kavita Gambhir vs. ITO Ward 2, Rohtak: Withdrawal of Appeal Under Vivad Se Vishwas for Assessment Year 2015-16