Amit Goyal vs ITO: Settlement Under Vivad Se Vishwas Scheme for AY 2014-15

Case Summary: Amit Goyal vs ITO, Ward-42(1), New Delhi

Case Number: ITA 6075/DEL/2019
Appellant: Amit Goyal, New Delhi
Respondent: ITO, Ward-42(1), New Delhi
Assessment Year: 2014-15
Case Filed On: 17th July 2019
Order Type: Final Tribunal Order
Date of Order: 12th March 2021
Pronounced On: 12th March 2021

Introduction

This case involves an appeal filed by Mr. Amit Goyal, a resident of New Delhi, against the Income Tax Officer (ITO) Ward-42(1), New Delhi, for the assessment year (AY) 2014-15. The appeal was related to a tax dispute, which the appellant chose to settle under the Vivad Se Vishwas Scheme, 2020. The case was heard and dismissed as withdrawn by the Income Tax Appellate Tribunal (ITAT) on 12th March 2021.

Background of the Case

Mr. Amit Goyal, the appellant, had filed an appeal against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-34, New Delhi, dated 30th May 2019. The appeal was related to certain tax arrears for the AY 2014-15. However, before the case could be argued in detail before the tribunal, the appellant decided to opt for a settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020.

The Vivad Se Vishwas Scheme was introduced by the Government of India to resolve pending direct tax disputes by providing taxpayers with an opportunity to settle their cases on a no-penalty basis. The appellant chose to take advantage of this scheme, leading to the withdrawal of the appeal.

Grounds of Appeal

The specific grounds for the appeal were not argued before the tribunal due to the appellant’s decision to settle the dispute under the Vivad Se Vishwas Scheme. Therefore, the tribunal did not delve into the merits of the case or the specific issues that led to the original appeal.

Withdrawal Request and Tribunal Proceedings

During the course of the virtual hearing on 12th March 2021, no one appeared on behalf of the appellant. However, the tribunal received a letter via email from the appellant dated 18th December 2020, in which Mr. Amit Goyal formally requested the withdrawal of his appeal. The letter stated that the appellant had opted to settle the tax arrears for the AY 2014-15 under the Vivad Se Vishwas Scheme, 2020. The appellant also submitted a certificate under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020, confirming the settlement.

The Senior Departmental Representative (DR) appearing on behalf of the respondent, ITO, had no objection to the withdrawal of the appeal. In view of this, the ITAT, consisting of Vice President Shri G.S. Pannu and Judicial Member Shri K. Narasimha Chary, accepted the appellant’s request for withdrawal.

Conclusion and Final Order

The tribunal, after considering the request, dismissed the appeal as withdrawn. The decision was pronounced on the same day, 12th March 2021, during the virtual hearing.

This case highlights the effectiveness of the Vivad Se Vishwas Scheme in providing a platform for taxpayers to settle disputes without prolonged litigation. The scheme has been particularly beneficial for resolving pending cases and reducing the burden on the judiciary.

Order Pronounced in Open Court: 12th March 2021

Vice President: Shri G.S. Pannu
Judicial Member: Shri K. Narasimha Chary

Assistant Registrar: ITAT, Delhi

Amit Goyal vs ITO: Settlement Under Vivad Se Vishwas Scheme for AY 2014-15