Ritu Singhal vs ITO Ward-72(3), New Delhi: Appeal Withdrawal Under Vivad Se Vishwas Scheme for AY 2014-15

Case Overview: Ritu Singhal vs ITO Ward-72(3), New Delhi

Case Number: ITA 6227/DEL/2019

Appellant: Ritu Singhal, New Delhi

Respondent: ITO Ward-72(3), New Delhi

Assessment Year: 2014-15

Case Filed On: 2019-07-23

Order Type: Final Tribunal Order

Date of Order: 2021-08-12

Pronounced On: 2021-08-12

Introduction

The case of Ritu Singhal vs ITO Ward-72(3), New Delhi pertains to an appeal filed by Ritu Singhal against the order passed by the Income Tax Officer (ITO) Ward-72(3), New Delhi, for the assessment year 2014-15. The appeal was subsequently withdrawn after the matter was settled under the Vivad Se Vishwas Scheme, 2020. The Income Tax Appellate Tribunal (ITAT) dismissed the appeal as withdrawn, following the submission of Form No. 3 issued under the scheme.

Background of the Case

Ritu Singhal, a resident of New Delhi, had filed an appeal against the order dated 20.06.2019 passed by the Commissioner of Income Tax (Appeals)-XXVIII, New Delhi, for the assessment year 2014-15. The appeal was filed on 23rd July 2019, and the case was brought before the Income Tax Appellate Tribunal (ITAT) for hearing.

During the proceedings, the appellant’s counsel, Shri Narender Arora, CA, informed the Tribunal that the appellant had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. The scheme, introduced by the Government of India, allows taxpayers to settle pending tax disputes by paying the disputed tax amount and obtaining immunity from penalty and interest.

Appellant’s Request for Withdrawal

On 11th August 2021, the appellant’s counsel submitted a letter to the Tribunal, stating that the appellant had successfully settled the matter under the Vivad Se Vishwas Scheme, 2020. The letter, received via email, also included a copy of Form No. 3 issued in favor of the appellant, confirming the settlement of the dispute for the assessment year 2014-15.

In light of the settlement, the appellant sought permission from the Tribunal to withdraw the appeal. The Tribunal, after considering the request and the accompanying documentation, allowed the withdrawal of the appeal.

Tribunal’s Decision

The ITAT bench, comprising Judicial Member Shri Amit Shukla and Accountant Member Shri Prashant Maharishi, reviewed the request for withdrawal. The Tribunal acknowledged that the appellant had opted for the Vivad Se Vishwas Scheme, 2020, and had obtained Form No. 3, which serves as evidence of the settlement of the dispute.

Given that the matter had been resolved under the scheme, the Tribunal dismissed the appeal as withdrawn. The decision was pronounced in the open court on 12th August 2021, marking the closure of the case.

Conclusion

The case of Ritu Singhal vs ITO Ward-72(3), New Delhi highlights the effectiveness of the Vivad Se Vishwas Scheme, 2020, in resolving tax disputes. By opting for the scheme, the appellant was able to settle the matter amicably and avoid prolonged litigation. The withdrawal of the appeal demonstrates the scheme’s role in reducing the burden of pending cases on the judiciary and providing a quick resolution for taxpayers.

The Tribunal’s decision to dismiss the appeal as withdrawn is a testament to the successful implementation of the Vivad Se Vishwas Scheme, 2020, and its positive impact on the resolution of tax disputes in India.

Order Pronounced in the Open Court on 12th August, 2021.

Accountant Member: Prashant Maharishi

Judicial Member: Amit Shukla

Ritu Singhal vs ITO Ward-72(3), New Delhi: Appeal Withdrawal Under Vivad Se Vishwas Scheme for AY 2014-15