This article provides an in-depth analysis of the case ITA No. 4817/DEL/2019, where the appellant, Ajay Yadav, contested against the respondent, Assistant Commissioner of Income Tax (ACIT) Circle-1(1), Gurgaon. The case pertains to the assessment year 2015-16. The appeal was filed on May 27, 2019, and the final tribunal order was pronounced on May 20, 2022.
The dispute arose when Ajay Yadav, residing at H. No. 608, Sec-15, Part-1, Gurgaon, Haryana, received an adverse order from the Commissioner of Income Tax (Appeals)-1, Gurgaon, dated March 8, 2019, for the assessment year 2015-16. The appellant challenged this order before the Income Tax Appellate Tribunal (ITAT) Delhi Bench.
The appeal was filed to contest the order of the CIT(A) that was passed for the assessment year 2015-16. The specifics of the grounds of appeal were not detailed in the tribunal’s order, but it was clear that the appellant intended to contest the assessment made by the ACIT Circle-1(1), Gurgaon.
The Delhi Bench ‘A’ of the Income Tax Appellate Tribunal (ITAT) heard the appeal with Shri G.S. Pannu as the Hon’ble President and Shri Saktijit Dey as the Judicial Member. During the hearing, on May 20, 2022, the appellant, Ajay Yadav, was not represented, and no one appeared on his behalf. However, the appellant submitted a letter dated May 2, 2022, requesting the withdrawal of the appeal. The reason for this request was that the appellant opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.
The Direct Tax Vivad Se Vishwas Act, 2020, was introduced to provide a scheme for resolving disputes related to income tax matters. This scheme aimed to reduce litigation and expedite the resolution of disputes by offering a one-time settlement opportunity. The appellant’s decision to withdraw the appeal and settle the matter under this act indicates a strategic move to resolve the tax dispute through this scheme.
The tribunal observed that the appellant’s request to withdraw the appeal was in line with the provisions of the Direct Tax Vivad Se Vishwas Act, 2020. The Departmental Representative did not oppose the withdrawal request. The ITAT accepted the appellant’s request for withdrawal, as the dispute had been settled under the act. The order issued by the designated authority under the act confirmed the settlement.
This is an appeal by the assessee against order dated 08.03.2019 of learned Commissioner of Income Tax (Appeals)-1, Gurgaon, for the assessment year 2015-16.
When the appeal was called for hearing none appeared on behalf of the assessee to represent the case. However, the assessee has furnished letter dated 2nd May, 2022 seeking withdrawal of the appeal, as, he has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020.
Learned Departmental Representative did not oppose the aforesaid request of the assessee.
Having heard learned Departmental Representative and perused the materials on record, it is observed, accepting assessee’s declaration under the Direct Tax Vivad Se Vishwas Act, 2020, the designated authority on 16th November, 2021 has issued order in Form No. 5. Thus, for all practical purposes, the dispute arising in the present appeal has been settled.
In view of the aforesaid, we accept assessee’s request for withdrawal of the appeal. Accordingly, the appeal is dismissed as withdrawn.
In the result, the appeal is dismissed.
Order pronounced in the open court on 20th May, 2022
Sd/- (G.S. PANNU) PRESIDENT
Sd/- (SAKTIJIT DEY) JUDICIAL MEMBERDated: 20th May, 2022.
RK/-
Copy forwarded to:
- Appellant
- Respondent
- CIT
- CIT(A)
- DR
Asst. Registrar, ITAT, New Delhi
The appeal filed by Ajay Yadav against the Assistant Commissioner of Income Tax, Circle-1(1), Gurgaon, for the assessment year 2015-16, was withdrawn following the settlement of the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. This outcome underscores the effectiveness of the act in resolving tax disputes and highlights the procedural steps for appeal withdrawals in tax matters.
Ajay Yadav vs ACIT Circle-1(1), Gurgaon: Case Summary and Appeal Withdrawal
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform