Case Summary of Rajender Goyal vs. ACIT, Circle-39(1), New Delhi, ITA No. 6143/DEL/2019

Introduction

This document provides a comprehensive summary of the Income Tax Appellate Tribunal decision for Rajender Goyal versus Assistant Commissioner of Income Tax, Circle-39(1), New Delhi, regarding the appeal ITA No. 6143/DEL/2019 for the assessment year 2011-12.

Case Background

Rajender Goyal filed an appeal against the order of the Commissioner of Income Tax (Appeals)-13, New Delhi dated May 29, 2019. The appeal concerned various tax adjustments that had been made for the year in question.

Proceedings and Final Decision

The case was heard on January 25, 2021, by Shri N.K. Billaiya, Accounting Member of the Tribunal. Initially, the appellant had multiple opportunities to present his case, but on the day of the hearing, no representative for the appellant was present. Prior to the hearing, the appellant had submitted a letter seeking to withdraw the appeal in order to settle the dispute under the Vivaad Se Vishwas Scheme, 2020.

Conclusion of Tribunal

The Tribunal noted the appellant’s decision to settle under the Vivaad Se Vishwas Scheme and dismissed the appeal as withdrawn. However, they granted liberty to the appellant to revive the appeal if the dispute could not be settled under the scheme due to technical reasons.

Implications

This case underscores the practical aspects of tax litigation, including the impact of government schemes like Vivaad Se Vishwas on the resolution of disputes. It also highlights the Tribunal’s flexibility in allowing appellants to withdraw their appeals to settle disputes out of court, while keeping the option open to revisit if necessary.

Case Summary of Rajender Goyal vs. ACIT, Circle-39(1), New Delhi, ITA No. 6143/DEL/2019