Trishla Jain vs ITO Ward 32(5), New Delhi: Appeal Withdrawn Under Vivad se Vishwas Scheme for Assessment Year 2011-12

Trishla Jain vs ITO Ward 32(5), New Delhi: Appeal Withdrawn Under Vivad se Vishwas Scheme for Assessment Year 2011-12

Case Number: ITA 6110/DEL/2019

Appellant: Trishla Jain, New Delhi

Respondent: ITO Ward 32(5), New Delhi

Assessment Year: 2011-12

Order Type: Final Tribunal Order

Date of Order: 18th January 2021

Case Filed On: 18th July 2019

Pronounced On: 18th January 2021

Background of the Case

Trishla Jain, a resident of New Delhi, filed an appeal against the Income Tax Officer (ITO), Ward 32(5), New Delhi, for the assessment year 2011-12. This appeal, under case number ITA 6110/DEL/2019, was directed against an order passed by the Commissioner of Income Tax (Appeals)-11 [CIT(A)], New Delhi, on 24th June 2019.

The appellant had initially contested the assessment order passed by the ITO, which had led to certain additions to the income. These additions were disputed, leading to the filing of the appeal before the Income Tax Appellate Tribunal (ITAT). However, before the tribunal could adjudicate the matter, a significant development led to the withdrawal of the appeal.

Grounds for Filing the Appeal

The appellant, Trishla Jain, had filed the appeal to challenge the assessment order that included contested additions made by the ITO. The appeal was grounded on the belief that the additions were unjustified and not in accordance with the law. The appellant sought relief from the tribunal to have the contested additions reversed.

However, during the pendency of the appeal, the Government of India introduced the Vivad se Vishwas Scheme, 2020, a tax dispute resolution scheme aimed at reducing pending litigation. The scheme allowed taxpayers to settle their disputes by paying a specified amount of the disputed tax and receiving immunity from interest, penalties, and prosecution.

Tribunal Proceedings

The case was listed for hearing before the Delhi Bench ‘SMC-1’ of the Income Tax Appellate Tribunal (ITAT) on 18th January 2021. The bench was presided over by Judicial Member Shri Bhavnesh Saini and Accountant Member Shri B.R.R. Kumar. The appellant was represented by Shri S.K. Gupta, Chartered Accountant (CA), while the respondent was represented by Senior Departmental Representative (DR) Shri Prakash Dubey.

At the outset of the hearing, the appellant’s counsel informed the tribunal that the appellant had opted to settle the dispute under the Vivad se Vishwas Scheme, 2020. The counsel further informed the tribunal that Form No. III had already been issued in favor of the appellant, confirming the settlement under the scheme.

Final Tribunal Order

In light of the information provided by the appellant’s counsel, the tribunal granted permission for the appeal to be withdrawn. The tribunal noted that since the dispute had been settled under the Vivad se Vishwas Scheme, there was no need for further adjudication on the merits of the case.

Accordingly, the tribunal dismissed the appeal as withdrawn, bringing the matter to a close. The tribunal’s order was pronounced in the open court on 18th January 2021.

Conclusion

The case of Trishla Jain vs ITO Ward 32(5), New Delhi, is an example of the effective utilization of the Vivad se Vishwas Scheme for resolving pending tax disputes. By opting for this scheme, the appellant was able to settle the dispute and avoid prolonged litigation. The tribunal’s decision to dismiss the appeal as withdrawn reflects the success of the scheme in reducing the backlog of tax-related cases.

This case serves as a reference point for taxpayers considering the Vivad se Vishwas Scheme as a viable option for settling disputes. It underscores the benefits of opting for such alternative dispute resolution mechanisms introduced by the government to foster a more cooperative and less contentious tax environment.

Note: The above summary provides an overview of the tribunal proceedings and the final order in the case of Trishla Jain. For a more detailed understanding, interested parties are encouraged to refer to the full text of the tribunal’s order dated 18th January 2021.

Sd/-
(B.R.R. KUMAR)
ACCOUNTANT MEMBER

Sd/-
(BHAVNESH SAINI)
JUDICIAL MEMBER

Assistant Registrar

Trishla Jain vs ITO Ward 32(5), New Delhi: Appeal Withdrawn Under Vivad se Vishwas Scheme for Assessment Year 2011-12