Abhishek Garg vs. ITO Ward-71(3): Appeal Withdrawn Due to Vivad Se Vishwas Scheme Settlement

Abhishek Garg vs. ITO Ward-71(3): Appeal Withdrawn Due to Vivad Se Vishwas Scheme Settlement

Case Number: ITA 5762/DEL/2019

Appellant: Abhishek Garg, New Delhi

Respondent: ITO Ward-71(3), New Delhi

Assessment Year: 2015-16

Case Filed On: 2019-07-02

Order Type: Final Tribunal Order

Date of Order: 2020-11-25

Pronounced On: 2020-11-25

Conclusion: The appeal filed by Abhishek Garg was withdrawn as the dispute was settled under the Vivad Se Vishwas Scheme, 2020, and the appeal was dismissed by ITAT Delhi.

Background

The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘A’, New Delhi, comprising Vice President Shri G.S. Pannu and Judicial Member Smt. Madhumita Roy, heard the case through video conferencing.

The appellant, Abhishek Garg, residing at 611, Surya Kiran Building, KG Marg, Delhi-110001, filed an appeal against the Income Tax Officer (ITO), Ward-71(3), New Delhi, for the assessment year 2015-16. The appellant’s PAN is BBOPG3944D.

Contentions

At the outset of the hearing, the learned counsel for the appellant, Shri Anil Kumar Jain, CA, submitted a letter dated 20.11.2020, received via email, requesting the withdrawal of the appeal. The counsel stated that the appellant had opted to settle the tax dispute for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed.

Arguments

The learned Senior Departmental Representative (DR), Shri M. Baranwal, raised no objections to the withdrawal request.

Decision

The Tribunal accepted the request for withdrawal of the appeal in view of the settlement under the Vivad Se Vishwas Scheme, 2020. Consequently, the appeal was dismissed as withdrawn.

Order

Below is the verbatim order issued by the Tribunal:

ORDER

PER G.S. PANNU, VP:

This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A), New Delhi dated 13.05.2019.

The learned counsel for the assessee, vide its letter dated 20.11.2020, received through email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, has also been filed.

Learned Senior DR has no objection.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 25th November, 2020.

Sd/- (MADHUMITA ROY) JUDICIAL MEMBER

Sd/- (G.S. PANNU) VICE PRESIDENT

Copy forwarded to:

1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT

By Order

Assistant Registrar

ITAT, New Delhi

Abhishek Garg vs. ITO Ward-71(3): Appeal Withdrawn Due to Vivad Se Vishwas Scheme Settlement