Case Number: ITA 5928/DEL/2019
Appellant: Anand Kumar, Ghaziabad
Respondent: ITO Ward-2(1)(1) International Taxation, New Delhi
Assessment Year: 2010-11
Result: 2010-11
Case Filed on: 2019-07-08
Order Type: Final Tribunal Order
Date of Order: 2021-04-15
Pronounced on: 2021-04-15
The appeal was filed by Anand Kumar against the order dated 16.05.2019 passed for the assessment year 2010-11 by the Commissioner of Income Tax (Appeals)-43, New Delhi. The case was heard through video conferencing before the Delhi Bench ‘C’ of the Income Tax Appellate Tribunal (ITAT).
The appellant, Anand Kumar, had contested the assessment order for the assessment year 2010-11. The dispute involved tax arrears and was brought before the ITAT for resolution. However, during the proceedings, the appellant decided to opt for the Vivad Se Vishwas Scheme, 2020, which allows taxpayers to settle their tax disputes by paying the disputed tax amount and obtaining immunity from penalty and interest.
The appeal was scheduled for a virtual hearing on 15.04.2021. However, none appeared on behalf of the appellant at the time of the hearing. The appellant, through a letter dated 24.03.2021, requested the withdrawal of the appeal, stating that the dispute for the assessment year under consideration had been settled under the Vivad Se Vishwas Scheme. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also submitted as evidence of settlement.
The Senior Departmental Representative (DR) had no objection to the withdrawal request.
Considering the appellant’s request and the absence of any objection from the Revenue, the tribunal accepted the withdrawal of the appeal. The appeal was dismissed as withdrawn.
Order pronounced in the open court on 15th April, 2021.
(G.S. PANNU, VICE PRESIDENT)
(KUL BHARAT, JUDICIAL MEMBER)
Copy forwarded to:
ASSISTANT REGISTRAR, ITAT, DELHI
The case of Anand Kumar, Ghaziabad, pertains to the assessment year 2010-11. The initial order by the Commissioner of Income Tax (Appeals)-43, New Delhi, dated 16.05.2019, was contested by the appellant. The core issue revolved around the tax arrears for the said assessment year.
The appellant, Anand Kumar, a resident of Ghaziabad, filed an appeal against the assessment order passed by the Income Tax Officer, Ward-2(1)(1), International Taxation, New Delhi. The appeal was aimed at addressing the tax liability determined for the assessment year 2010-11.
During the proceedings, the appellant opted to resolve the dispute through the Vivad Se Vishwas Scheme, 2020. This scheme, introduced by the Government of India, aims to reduce litigation and provide a quick resolution to tax disputes. Under this scheme, taxpayers can settle their disputes by paying the disputed tax amount and, in return, receive immunity from interest, penalty, and prosecution.
The appellant’s decision to opt for this scheme indicates a willingness to settle the tax dispute amicably and avoid prolonged litigation. The submission of the certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, confirmed the settlement of the tax arrears.
The Revenue’s representative had no objection to the withdrawal of the appeal, demonstrating a mutual agreement between the appellant and the tax authorities to settle the dispute under the Vivad Se Vishwas Scheme.
The tribunal’s acceptance of the withdrawal request and the subsequent dismissal of the appeal reflect the effectiveness of the Vivad Se Vishwas Scheme in resolving tax disputes efficiently. The scheme not only benefits the taxpayers by providing a clear resolution path but also aids the tax authorities in reducing the backlog of litigation cases.
This case serves as an example of how the Vivad Se Vishwas Scheme can be utilized to settle tax disputes promptly, ensuring a win-win situation for both taxpayers and the tax administration.
Order pronounced in the virtual hearing on 15th April, 2021, marks the conclusion of this case.
Appeal Withdrawn Under Vivad Se Vishwas: Anand Kumar (2010-11)
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