Case Number: ITA 432/DEL/2019
Appellant: Chander Bhan Sharma, Delhi
Respondent: ITO, Ward-57(1), New Delhi
Assessment Year: 2014-15
Case Filed On: 2019-01-21
Order Type: Final Tribunal Order
Date of Order: 2020-11-26
Pronounced On: 2020-11-26
Chander Bhan Sharma, a resident of Delhi, filed an appeal against the order of the Commissioner of Income-tax (Appeals), New Delhi, concerning the assessment year 2014-15. The primary issue in the appeal was related to tax arrears and disputes which the appellant sought to resolve under the Vivad Se Vishwas Scheme, 2020.
The case was heard by the Delhi Bench ‘A’ of the Income Tax Appellate Tribunal (ITAT) through video conferencing, with Shri G.S. Pannu, Vice President, and Smt. Madhumita Roy, Judicial Member, presiding. The appellant was not present for the hearing, while the respondent was represented by Shri M. Baranwal, Senior Departmental Representative (DR).
The main issues raised in this appeal were:
The Tribunal noted that the appellant, through a letter dated 07.11.2020 received via email, requested the withdrawal of the appeal, stating that he had opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020.
Shri M. Baranwal, the Senior DR, had no objection to the appellant’s request for withdrawal. Considering this, the Tribunal accepted the request for withdrawal of the appeal.
The Tribunal dismissed the appeal filed by Chander Bhan Sharma as withdrawn, following the appellant’s decision to resolve the tax dispute under the Vivad Se Vishwas Scheme, 2020. This decision was announced on the conclusion of the virtual hearing on 26th November 2020.
This case highlights the procedural aspects of withdrawing an appeal under the Vivad Se Vishwas Scheme, 2020. The scheme was introduced by the government to reduce litigation and settle tax disputes amicably. Taxpayers opting for this scheme can resolve their tax disputes by paying the disputed tax amount, thereby avoiding prolonged litigation.
The Tribunal’s decision to allow the withdrawal of the appeal under this scheme demonstrates its role in facilitating the settlement of tax disputes, ensuring that taxpayers can take advantage of government initiatives aimed at reducing litigation.
The outcome of this case sets a precedent for similar cases where taxpayers may seek to withdraw their appeals under the Vivad Se Vishwas Scheme, 2020. It underscores the importance of adhering to procedural requirements and the willingness of the Tribunal to support government initiatives aimed at reducing tax litigation.
For more information on similar cases and legal precedents, visit the official website of the Income Tax Appellate Tribunal of India.
Chander Bhan Sharma vs ITO: Case Withdrawal Under Vivad Se Vishwas Scheme – ITA 432/DEL/2019
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform