Arvind Kumar Chaudhry vs ITO, Ward-1(1), Ghaziabad – Case Withdrawn Under Vivad Se Vishwas Scheme – ITA 6328/DEL/2019

Case Summary: Arvind Kumar Chaudhry vs ITO, Ward-1(1), Ghaziabad – ITA 6328/DEL/2019

Case Number: ITA 6328/DEL/2019

Appellant: Arvind Kumar Chaudhry, Ghaziabad

Respondent: ITO, Ward-1(1), Ghaziabad

Assessment Year: 2010-11

Order Type: Final Tribunal Order

Date of Order: 25th March 2021

Pronounced on: 25th March 2021

Case Filed On: 26th July 2019

Result: Case dismissed as withdrawn

Background

The case involves the appellant, Arvind Kumar Chaudhry, a resident of Ghaziabad, who filed an appeal against the order passed by the Income Tax Officer (ITO), Ward-1(1), Ghaziabad, for the assessment year 2010-11. The appeal was lodged on 26th July 2019, challenging the assessment order issued by the ITO.

The appellant contested certain tax demands raised by the ITO for the assessment year 2010-11. However, during the pendency of the appeal, the appellant decided to settle the dispute under the Vivad Se Vishwas Scheme, 2020, which was introduced by the Government of India to reduce pending litigation and provide an opportunity to taxpayers to settle their disputes by paying a determined amount.

Vivad Se Vishwas Scheme, 2020

The Vivad Se Vishwas Scheme, 2020, was launched as a part of the Union Budget 2020 by the Government of India. The scheme aimed to resolve long-pending tax disputes by allowing taxpayers to pay their outstanding tax amounts and obtain immunity from interest, penalty, and prosecution. The scheme was applicable to both direct tax disputes pending at various appellate forums, including the Income Tax Appellate Tribunal (ITAT), High Courts, and the Supreme Court.

The scheme provided an opportunity for taxpayers to settle their disputes by paying only the disputed tax amount, without the additional burden of interest or penalty, if they opted to settle their disputes before a specified date. This was seen as a beneficial move for both taxpayers and the government, as it aimed to clear the backlog of cases and generate revenue.

Case Proceedings

The appeal was heard on 25th March 2021 by the Delhi ‘SMC 2’ Bench of the Income Tax Appellate Tribunal (ITAT) through video conferencing. The bench was presided over by Shri N.K. Billaiya, Accountant Member, and Ms. Suchitra Kamble, Judicial Member.

During the hearing, the appellant’s representative, Shri Anil Kumar Gupta, ITO, submitted a written application dated 22nd March 2021 requesting the withdrawal of the appeal. The application stated that the appellant had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020, and had received Form No. 3, which confirmed the settlement.

Tribunal’s Decision

Upon reviewing the application and noting that the dispute had been settled under the Vivad Se Vishwas Scheme, the tribunal decided to dismiss the appeal as withdrawn. The bench noted that since the appellant had resolved the matter through the scheme and received the necessary documentation, there was no need for further adjudication.

As a result, the tribunal passed an order dismissing the appeal filed by Arvind Kumar Chaudhry in ITA No. 6328/DEL/2019. The order was pronounced in the open court on 25th March 2021, in the presence of the Departmental Representative (DR).

Conclusion

This case is an example of how the Vivad Se Vishwas Scheme provided a viable solution for taxpayers to resolve their disputes efficiently. By opting for the scheme, the appellant, Arvind Kumar Chaudhry, was able to settle his tax dispute for the assessment year 2010-11 without further litigation. The tribunal’s decision to dismiss the appeal as withdrawn reflects the successful implementation of the scheme, encouraging other taxpayers to consider similar settlements for their pending disputes.

The final tribunal order was pronounced by the Delhi ‘SMC 2’ Bench, comprising Shri N.K. Billaiya, Accountant Member, and Ms. Suchitra Kamble, Judicial Member. The order highlighted the tribunal’s commitment to resolving disputes swiftly, especially in cases where the parties have opted for settlement schemes like Vivad Se Vishwas.

The decision to withdraw the appeal under the Vivad Se Vishwas Scheme underscores the importance of such initiatives in reducing the burden on the judiciary and providing taxpayers with a fair and transparent mechanism to resolve their tax-related issues.

Arvind Kumar Chaudhry vs ITO, Ward-1(1), Ghaziabad – Case Withdrawn Under Vivad Se Vishwas Scheme – ITA 6328/DEL/2019