Aniel Malhotra vs. ACIT Circle 6(1): Withdrawal under Vivad Se Vishwas Scheme

Aniel Malhotra vs. ACIT Circle 6(1): Withdrawal under Vivad Se Vishwas Scheme

Case Number: ITA 5773/DEL/2019

Appellant: Dr. Aniel Malhotra, New Delhi

Respondent: ACIT Circle-6(1), New Delhi

Assessment Year: 2016-17

Case Filed On: 2019-07-02

Order Type: Final Tribunal Order

Date of Order: 2021-03-25

Pronounced On: 2021-03-25

Conclusion: The appeal filed by Dr. Aniel Malhotra was withdrawn under the Vivad Se Vishwas Scheme, 2020, and the ITAT Delhi dismissed the appeal accordingly.

Background

The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘A’, comprising Vice President Shri G.S. Pannu and Judicial Member Shri Sudhanshu Srivastava, heard the case on 25th March 2021 and pronounced the order on the same day.

The appellant, Dr. Aniel Malhotra, residing at SS-52, Panchsheel Park, New Delhi, filed an appeal against the Assistant Commissioner of Income Tax (ACIT), Circle-6(1), New Delhi. The appellant’s PAN is AAGPM5012Q.

Contentions

The appeal was directed against the order of the learned Commissioner of Income Tax (Appeals)-20, New Delhi, dated 18th June 2019, pertaining to the assessment year 2016-17.

On 14th January 2021, the assessee requested the withdrawal of the appeal, stating that he had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also submitted as proof of payment of taxes under the scheme.

During the hearing, nobody appeared on behalf of the assessee. However, the learned Senior Departmental Representative (DR), Shri M. Baranwal, raised no objection to the withdrawal request.

Tribunal’s Analysis

The ITAT Delhi examined the request and found that the withdrawal request complied with the necessary conditions under the Vivad Se Vishwas Scheme, 2020. The Tribunal noted that the appellant had chosen to settle the tax dispute under the said scheme, which aims to reduce litigation and resolve pending tax disputes.

Conclusion

In view of the appellant’s request and the absence of any objection from the Department, the Tribunal accepted the withdrawal of the appeal. The appeal filed by Dr. Aniel Malhotra was dismissed as withdrawn.

Order pronounced in the open court on 25th March 2021.

Sd/- Sd/-
(SUDHANSHU SRIVASTAVA) (G.S. PANNU)
JUDICIAL MEMBER VICE PRESIDENT

Date: 25.03.2021

Copy forwarded to:
1. Appellant: Dr. Aniel Malhotra, SS-52, Panchsheel Park, New Delhi.
2. Respondent: ACIT Circle-6(1), New Delhi.
3. CIT
4. CIT(A)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI

Date of dictation: 25.03.2021
Date on which the typed draft is placed before the dictating member: 25.03.2021
Date on which the typed draft is placed before the other member: 25.03.2021
Date on which the approved draft comes to the Sr. PS/ PS: 25.03.2021
Date on which the fair order is placed before the dictating member for pronouncement: 25.03.2021
Date on which the fair order comes back to the Sr. PS/ PS: 25.03.2021
Date on which the final order is uploaded on the website of ITAT: 25.03.2021
Date on which the file goes to the Bench Clerk: 25.03.2021
Date on which the file goes to the Head Clerk:
The date on which the file goes to the Assistant Registrar for signature on the order:
Date of dispatch of the Order

Aniel Malhotra vs. ACIT Circle 6(1): Withdrawal under Vivad Se Vishwas Scheme