Case Number: ITA 456/DEL/2019
Appellant: Drishtee Foundation, Noida
Respondent: ITO (E), Trust Ward-III, New Delhi
Assessment Year: 2015-16
Case Filed On: 2019-01-23
Order Type: Final Tribunal Order
Date of Order: 2021-06-29
Pronounced On: 2021-06-29
The case of Drishtee Foundation vs ITO (E), Trust Ward-III pertains to the assessment year 2015-16. The appellant, Drishtee Foundation, filed an appeal against the order passed by the learned CIT(A)-40, New Delhi, dated 19.12.2018. The appeal was filed on 2019-01-23 and was finally decided on 2021-06-29 by the Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘C’ through video conferencing.
Drishtee Foundation, a non-profit organization based in Noida, filed an appeal against the order of the learned CIT(A)-40, New Delhi, dated 19.12.2018, for the assessment year 2015-16. The foundation faced scrutiny and various assessments by the Income Tax Officer (Exemptions), Trust Ward-III, New Delhi, leading to the filing of this appeal.
During the pendency of the appeal, the appellant opted to settle the dispute under the “Vivad Se Vishwas Scheme, 2020”. This scheme was introduced by the Government of India to reduce litigation in direct taxes and provide an opportunity to taxpayers to settle their tax disputes. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was filed by the appellant to this effect.
The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘C’ heard the case through video conferencing on 29.06.2021. None appeared on behalf of the appellant during the virtual hearing. The learned counsel for the appellant had earlier submitted a letter dated 07.06.2021, requesting withdrawal of the appeal and stating that the appellant had opted for the Vivad Se Vishwas Scheme. The Senior Departmental Representative (DR) had no objection to the withdrawal of the appeal.
Considering the request for withdrawal and the fact that the appellant had opted for the Vivad Se Vishwas Scheme, the ITAT accepted the request and dismissed the appeal as withdrawn. The tribunal announced the decision on 29.06.2021, immediately after the conclusion of the virtual hearing.
The case underscores the growing preference for resolving tax disputes through the Vivad Se Vishwas Scheme, which aims to reduce litigation and provide a quick resolution mechanism for taxpayers. The dismissal of the appeal under this scheme highlights the effectiveness of such alternative dispute resolution mechanisms in the Indian taxation system.
In summary, the appeal filed by Drishtee Foundation for the assessment year 2015-16 was dismissed as withdrawn by the ITAT Delhi Bench ‘C’. The appellant opted to settle the tax dispute under the Vivad Se Vishwas Scheme, leading to the withdrawal of the appeal. The tribunal accepted the withdrawal and pronounced the decision on 29.06.2021.
The final judgment is as follows:
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘C’: NEW DELHI
(Through Video Conferencing)
BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND
MS. MADHUMITA ROY, JUDICIAL MEMBER
ITA No.456/Del/2019
Assessment Year: 2015-16
M/s. Drishtee Foundation,
108, First Floor, H-15, BSI Business Park (Rise Tower), Sector-63, Noida-201301(UP).
PAN : AAAAD2313G
Vs
ITO (E),
Trust Ward-III, New Delhi.
(APPELLANT) (RESPONDENT)
Appellant by None
Respondent by Ms. Anima Barnwal, Sr. DR
Date of Hearing 29.06.2021
Date of Pronouncement 29.06.2021
ORDER
PER G.S. PANNU, VP:
This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-40, New Delhi, dated 19.12.2018.
2. None appeared on behalf of the assessee at the time of virtual hearing. The learned counsel for the assessee, vide its letter dated 07.06.2021, received by email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.
3. Learned Senior DR has no objection.
4. In view of the above, we accept the request of the assessee for withdrawal of the appeal.
5. In the result, the appeal of the assessee is dismissed as withdrawn.
Above decision was announced on conclusion of Virtual Hearing on 29th June, 2021.
Sd/- Sd/-
(MADHUMITA ROY) (G.S. PANNU)
JUDICIAL MEMBER VICE PRESIDENT
*Binita*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
By Order
Assistant Registrar,
ITAT, Delhi
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