The case ITA 589/DEL/2019 involved appellant Anjali Gupta of Delhi and respondent ITO, Ward-55(1), New Delhi. This appeal was related to the assessment year 2014-15 and was initially filed on January 28, 2019. The final tribunal order was pronounced on September 29, 2021.
Anjali Gupta filed the appeal against the order of Ld. CIT(A)-37, New Delhi, dated December 30, 2016. The appellant sought relief from the tax arrears for the assessment year 2014-15.
The case was heard virtually on September 29, 2021, before the Delhi Bench ‘E’ of the Income Tax Appellate Tribunal (ITAT), comprising Accountant Member Shri R.K. Panda and Judicial Member Ms. Suchitra Kamble. During the virtual hearing, none appeared on behalf of the assessee. The assessee, Anjali Gupta, had previously requested to withdraw the appeal via a letter dated August 26, 2021, sent by email. The request for withdrawal was made as the assessee opted to settle the tax dispute under the Direct Tax Vivad Se Vishwas Act, 2020.
The Direct Tax Vivad Se Vishwas Scheme, introduced by the Indian government, aimed to resolve pending direct tax disputes and reduce litigation. Under this scheme, taxpayers could settle their tax disputes by paying the disputed tax amount and receive waivers on interest and penalties.
Anjali Gupta provided a certificate under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020, as proof of her participation in the scheme. This led to the formal request for withdrawal of the appeal.
The Senior Departmental Representative (DR), Shri Gaurav Pundir, representing the Income Tax Department, raised no objections to the withdrawal request made by the appellant. This lack of opposition facilitated the tribunal’s decision to accept the withdrawal.
Based on the appellant’s request and the respondent’s non-objection, the tribunal accepted the withdrawal request. The appeal was officially dismissed as withdrawn. The decision was announced at the conclusion of the virtual hearing on September 29, 2021.
The case of Anjali Gupta vs. ITO, Ward-55(1), New Delhi was dismissed as withdrawn under the Vivad Se Vishwas Scheme, demonstrating the scheme’s effectiveness in resolving tax disputes and reducing litigation. The decision marked the end of the appellant’s tax dispute for the assessment year 2014-15.
The official order from the tribunal reads as follows:
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘E’: NEW DELHI
(Through Video Conferencing)
BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER
AND
MS. SUCHITRA KAMBLE, JUDICIAL MEMBER
ITA No.589/Del/2019
Assessment Year : 2014-15Anjali Gupta
B-68, Surajmal Vihar,
Delhi.
PAN No. ADRPG4084E
Vs. ITO
Ward 55(1)
New Delhi.
(Appellant) (Respondent)Appellant by : None
Respondent by : Shri Gaurav Pundir, Sr. DR
Date of hearing : 29.09.2021
Date of pronouncement : 29.09.2021ORDER
PER R.K. PANDA, A.M.
This appeal by the assessee for the assessment year 2014-15 is directed against the order of Ld. CIT(A)-37, New Delhi dated 30.12.2016.None appeared on behalf of the assessee at the time of virtual hearing. The learned counsel for the assessee, vide its letter dated 26.08.2021, received by email, has requested for withdrawal of the appeal filed by the assessee 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 on 29.09.2021.
Sd/- Sd/-
(SUCHITRA KAMBLE) (R.K. PANDA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
*Kavita Arora, Sr. PS
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
By Order
Assistant Registrar, ITAT, Delhi
Anjali Gupta’s Appeal Withdrawn Under Vivad Se Vishwas Scheme: ITA 589/DEL/2019
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