This document provides a detailed analysis of the tax appeal ITA 1406/DEL/2019 for the assessment year 2015-16, which involves Anil Kumar Gupta and the Deputy Commissioner of Income Tax (DCIT), Circle-1(2), New Delhi.
The case addresses disputes over tax assessments for Anil Kumar Gupta for the fiscal year 2015-16. Gupta sought to challenge the decisions made by the CIT(A)-I, New Delhi, which were initially pronounced on 31.12.2018.
The appeal was scheduled for a hearing via video conferencing, a method adapted due to health and safety considerations. On the scheduled date, no representation was made on behalf of Gupta. A letter had been previously submitted, detailing Gupta’s decision to withdraw the appeal under the Vivad Se Vishwas Scheme, 2020. This decision was supported by the necessary documentation under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020.
The bench, comprising Shri G.S. Pannu, Vice President, and Shri Amit Shukla, Judicial Member, accepted Gupta’s withdrawal request. The senior departmental representative raised no objections to this resolution. Consequently, the appeal was officially dismissed as withdrawn, providing a clear example of the scheme’s application in resolving disputes amicably and efficiently.
The case of ITA 1406/DEL/2019 is a pertinent example of how tax disputes can be settled outside of prolonged litigation, demonstrating the effectiveness of the Vivad Se Vishwas Scheme in reducing litigation backlogs and facilitating taxpayer relief.
Case Summary of ITA 1406/DEL/2019: Anil Kumar Gupta vs DCIT Circle-1(2), New Delhi for AY 2015-16
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