This document provides a detailed analysis of the ITAT case ITA No. 3713/DEL/2019 for the assessment year 2010-11, involving appellant Kiran Devi, New Delhi, and respondent ITO Ward 54(2), New Delhi. The appeal addresses the resolution of pending tax disputes through the Direct Tax Vivad Se Vishwas Scheme (VSV) Act, 2020.
Kiran Devi, the appellant, filed her return of income for the AY 2010-11, and the case was assessed by the ITO Ward 54(2), New Delhi. Seeking to resolve pending tax disputes, the appellant filed an appeal with the ITAT, which is the subject of this review.
The appeal was filed by Kiran Devi against the order dated 14.03.2019 passed by CIT(A)-18, New Delhi for the assessment year 2010-11. During the proceedings, the appellant submitted an application dated 05.01.2021 expressing interest in resolving the pending issue through the Direct Tax Vivad Se Vishwas Scheme (VSV) Act, 2020. The appellant filed Form No. 3 under the VSV Scheme, indicating that the matter had been settled.
Before the ITAT, the appellant’s representative, Shri Saurabh Goyal, CA, conveyed that the appellant wished to withdraw the appeal to resolve the tax arrears through the VSV Scheme. The respondent, represented by Shri Prakash Dubey, Sr. DR, did not object to this request. Consequently, the ITAT dismissed the appeal as withdrawn, recognizing that the matter had been settled under the VSV Scheme.
The tribunal, presided over by Shri Bhavnesh Saini, Judicial Member, considered the submissions of the appellant and the respondent. The tribunal noted that the appellant had expressed her intention to resolve the pending issue through the VSV Scheme and had already filed the necessary declarations.
The ITAT acknowledged the appellant’s application to withdraw the appeal in light of the VSV Scheme. It was noted that the authorities had issued the Certificate in Form No. 3, confirming the settlement of the tax arrears. The tribunal accepted the withdrawal request and dismissed the appeal.
The ITAT concluded that the appeal filed by Kiran Devi be dismissed as withdrawn, given the resolution of the tax dispute under the VSV Scheme. The decision was pronounced in the open court on 05th January 2021.
In the result, the appeal of the assessee was dismissed. The order was pronounced in the open court on 05.01.2021.
This case highlights the appellant’s decision to utilize the Direct Tax Vivad Se Vishwas Scheme (VSV) Act, 2020, to resolve pending tax disputes. The tribunal’s acceptance of the withdrawal, following the issuance of Form No. 3, demonstrates a successful resolution of the dispute under the VSV Scheme.
Case Review: Kiran Devi vs ITO Ward 54(2) – Assessment Year 2010-11
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