Bhagat Raj vs. ITO Ward-51(2), New Delhi: Appeal Withdrawn under Vivad Se Vishwas Scheme for AY 2010-11

Income Tax Appellate Tribunal – Final Order

Case: Bhagat Raj vs. ITO Ward-51(2), New Delhi

Case Number: ITA 6630/DEL/2019

Appellant: Bhagat Raj, New Delhi

Respondent: ITO Ward-51(2), New Delhi

Assessment Year: 2010-11

Case Filed On: 2019-08-08

Order Type: Final Tribunal Order

Date of Order: 2020-09-30

Date of Pronouncement: 2020-09-30

Background

The appellant, Shri Bhagat Raj, a resident of New Delhi, had filed an appeal against the order of the Income Tax Officer (ITO), Ward-51(2), New Delhi, for the Assessment Year 2010-11. The case was registered under ITA No. 6630/DEL/2019 and was scheduled for hearing before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘A’. The appellant’s grievance was directed against the order dated 4th June 2019, passed by the learned Commissioner of Income Tax (Appeals)-17, New Delhi.

Reason for Filing the Appeal

The appeal was filed by Shri Bhagat Raj contesting the tax demands and related issues assessed by the ITO for the AY 2010-11. The appellant sought relief from the tribunal against the order passed by the CIT(A), which upheld the tax liability assessed by the ITO.

Proceedings and Decision

During the proceedings conducted through video conferencing on 30th September 2020, it was noted that no one appeared on behalf of the appellant. However, prior to the hearing, the learned counsel for the appellant, via an email dated 16th September 2020, had requested the withdrawal of the appeal. The reason cited for the withdrawal was the appellant’s decision to opt for the Vivad Se Vishwas Scheme, 2020, a government initiative aimed at settling tax disputes.

The Senior Departmental Representative (DR) raised no objections to the withdrawal request. Considering the request and the circumstances, the ITAT accepted the appellant’s request to withdraw the appeal.

Final Judgment

The ITAT, led by Vice President Shri G.S. Pannu and Judicial Member Shri Kuldip Singh, pronounced the order on 30th September 2020, dismissing the appeal as withdrawn. The dismissal was in line with the appellant’s intention to resolve the tax dispute under the Vivad Se Vishwas Scheme.

The order was pronounced immediately after the virtual hearing, and a copy was forwarded to all relevant parties, including the appellant, respondent, CIT, CIT(A), and the DR, ITAT, New Delhi.

Conclusion

The appeal filed by Shri Bhagat Raj for the Assessment Year 2010-11 was dismissed as withdrawn following the appellant’s decision to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The tribunal’s order reflects the acceptance of this withdrawal, bringing the matter to a close.

Bhagat Raj vs. ITO Ward-51(2), New Delhi: Appeal Withdrawn under Vivad Se Vishwas Scheme for AY 2010-11