Case Number: ITA 6120/DEL/2019
Appellant: Sahyog Foundation, New Delhi
Respondent: ITO, Ward-22(2), New Delhi
Assessment Year: 2013-14
Order Type: Final Tribunal Order
Date of Order: 24th May 2022
Case Filed On: 18th July 2019
Pronounced On: 24th May 2022
The case involves Sahyog Foundation, a non-profit organization based in New Delhi, which had filed an appeal against the order of the Commissioner of Income Tax (Appeals)-8, New Delhi, dated 2nd May 2019. The dispute pertained to the assessment year 2013-14, and the appeal was filed against the Income Tax Officer (ITO), Ward-22(2), New Delhi.
The foundation challenged the assessment made by the ITO, seeking relief from the income tax demands raised against it. However, during the course of the proceedings, the appellant decided to withdraw the appeal in light of the benefits available under the Vivad Se Vishwas Scheme, 2020.
The Sahyog Foundation filed the appeal to contest the tax demand raised by the Income Tax Officer, Ward-22(2), New Delhi, for the assessment year 2013-14. The foundation sought to challenge the assessment order passed by the tax authorities, which they believed was unjust or incorrect. The details of the grounds for appeal, although not explicitly mentioned in the withdrawal request, likely involved disputes over the tax liabilities determined by the ITO.
The Vivad Se Vishwas Scheme, 2020, was introduced by the Indian government to resolve pending income tax litigation. The scheme aimed to reduce the litigation burden by providing taxpayers with an opportunity to settle their tax disputes by paying the disputed tax amount, with significant relief on interest and penalties. This scheme was particularly beneficial for taxpayers who wanted to avoid prolonged litigation and close their pending cases amicably.
In this case, Sahyog Foundation opted to take advantage of the Vivad Se Vishwas Scheme, choosing to resolve its tax dispute for the assessment year 2013-14 by settling the tax demand under the scheme’s provisions.
The appeal was heard by the Delhi Bench ‘G’ of the Income Tax Appellate Tribunal (ITAT) on 24th May 2022. The bench consisted of Judicial Member Shri Kul Bharat and Accountant Member Shri Pradip Kumar Kedia. The hearing took place via video conferencing.
During the proceedings, the appellant’s representative, Sh. Abhishek Sharma, Chartered Accountant, submitted a letter dated 24th May 2022, requesting the withdrawal of the appeal. The representative informed the Tribunal that the foundation had opted to avail the benefits of the Vivad Se Vishwas Scheme, 2020, and therefore, did not wish to pursue the appeal any further.
The Senior Departmental Representative (DR) for the Revenue, Sh. Abhishek Kumar, raised no objections to the withdrawal request, allowing the bench to proceed with dismissing the appeal.
In its order, the Tribunal acknowledged the request made by Sahyog Foundation to withdraw the appeal under the Vivad Se Vishwas Scheme, 2020. The Tribunal dismissed the appeal as withdrawn, noting that the appellant had opted for the scheme’s benefits to settle the tax dispute.
The Tribunal also provided a safeguard for the appellant, stating that if Sahyog Foundation fails to avail the benefits of the Vivad Se Vishwas Scheme for any bona fide reason, the foundation would have the liberty to seek restoration of the original appeal for a hearing before the ITAT, in accordance with the law.
The case of Sahyog Foundation vs ITO Ward-22(2), New Delhi, serves as an example of how taxpayers can effectively utilize the Vivad Se Vishwas Scheme to resolve tax disputes without engaging in prolonged litigation. By opting for the scheme, Sahyog Foundation successfully withdrew its appeal, leading to a quicker and more efficient resolution of its tax matters for the assessment year 2013-14.
Sd/-
(KUL BHARAT)
JUDICIAL MEMBER
Sd/-
(PRADIP KUMAR KEDIA)
ACCOUNTANT MEMBER
Assistant Registrar
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