The case ITA 11/DEL/2019 involved the appellant Chirag Garg from New Delhi, contesting against the Income Tax Officer (ITO), Ward-34(1), New Delhi. The appeal pertained to the assessment year 2014-15 and was filed on January 1, 2019. The final order was pronounced on December 18, 2020.
Chirag Garg, the appellant, had filed an appeal against the assessment order passed by the ITO, Ward-34(1), New Delhi, for the assessment year 2014-15. The appeal was directed against the order of the Learned Commissioner of Income Tax (Appeals) [CIT(A)]-12, New Delhi, dated August 21, 2018. The primary contention in the appeal was related to certain tax arrears disputed by the appellant.
The appeal was heard by a bench comprising Shri G.S. Pannu, Vice President, and Shri Sudhanshu Srivastava, Judicial Member, of the Delhi “Friday-A” Bench of the Income Tax Appellate Tribunal (ITAT). The hearing was conducted through video conferencing. The appellant was represented by their Chartered Accountant (CA), Shri Yashu Goel, while the respondent was represented by the Senior Departmental Representative (DR), Shri Jagdish Singh.
The appellant’s CA submitted a letter dated November 17, 2020, requesting the withdrawal of the appeal filed by Chirag Garg. The letter stated that Chirag Garg had opted to settle the dispute related 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, was also filed.
The Senior Departmental Representative (DR), Shri Jagdish Singh, had no objection to the withdrawal request submitted by the appellant’s CA.
After considering the request for withdrawal and the certificate filed under the Vivad Se Vishwas Scheme, 2020, the tribunal accepted the appellant’s request for withdrawal. Consequently, the appeal filed by Chirag Garg was dismissed as withdrawn. However, the tribunal added a caveat that in case the dispute relating to the tax arrears for the captioned assessment year is not ultimately resolved in terms of the Vivad Se Vishwas Act, the appellant (i.e., Chirag Garg) shall be at liberty to approach the Tribunal for the reinstitution of the appeal, and the Tribunal shall consider such application appropriately as per law. The respondent (i.e., the Revenue) had no objection to this caveat.
The final order in ITA 11/DEL/2019 was pronounced on December 18, 2020, with the appeal dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme, 2020. This decision underscored the significance of the scheme in resolving tax disputes and reducing litigation.
The Income Tax Appellate Tribunal’s order was as follows:
This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-12, New Delhi, dated 21.08.2018.
The Ld. Counsel for the assessee, vide its letter dated 17.11.2020, 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”.
Considering the aforesaid situation, the captioned appeal is consigned to records and treated as dismissed.
However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforestated Act, the appellant (i.e., the assessee) shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.
In view of the aforesaid, the appeal is consigned to record and, for statistical purposes, is treated as dismissed.
Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 18th December, 2020.
Sd/-
(SUDHANSHU SRIVASTAVA)
JUDICIAL MEMBERSd/-
(G.S. PANNU)
VICE PRESIDENT
This case illustrates the efficiency of the Vivad Se Vishwas Scheme, 2020, in providing taxpayers with an opportunity to resolve their disputes amicably and avoid prolonged litigation.
Appeal Dismissal under Vivad Se Vishwas Scheme: Chirag Garg vs. ITO – ITA 11/DEL/2019
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