Hardik Garg vs ITO: Withdrawal of Appeal under Vivad Se Vishwas for AY 2010-11

Hardik Garg vs ITO: Withdrawal of Appeal under Vivad Se Vishwas for AY 2010-11

On March 1, 2021, the Income Tax Appellate Tribunal (ITAT) Delhi ‘SMC-2’ Bench, comprising Shri N. K. Billaiya, Accountant Member, and Ms. Suchitra Kamble, Judicial Member, addressed the case of Hardik Garg vs ITO, Ward-38(2), New Delhi. The case pertained to the assessment year 2010-11 and involved the appellant’s decision to withdraw the appeal under the Vivad Se Vishwas Scheme, 2020.

Background of the Case

The appellant, Hardik Garg, a resident of Delhi, had filed an appeal against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-13, New Delhi, dated June 19, 2019. The appeal was related to the assessment year 2010-11. However, before the hearing, the appellant sought to withdraw the appeal, citing the resolution of the dispute under the Vivad Se Vishwas Act, 2020.

The Vivad Se Vishwas Scheme, introduced by the Government of India, aims to resolve pending tax disputes by allowing taxpayers to settle disputes by paying a specified percentage of the disputed tax amount. This scheme has been a significant step towards reducing litigation and providing relief to taxpayers.

Withdrawal of Appeal

On February 27, 2021, the appellant submitted a letter requesting permission to withdraw the appeal, as the dispute had been settled under the Vivad Se Vishwas Act, 2020. The ITAT noted the contents of the application and allowed the withdrawal of the appeal.

As a result, the appeals filed by the appellant for the assessment year 2010-11 were dismissed as withdrawn. The decision was announced in the open court on March 1, 2021, in the presence of both the appellant’s representative, Shri G. S. Kohli, CA, and the respondent’s representative, Shri Farhat Khan, Sr. DR.

Conclusion

The case of Hardik Garg vs ITO serves as a clear example of how the Vivad Se Vishwas Scheme is being effectively utilized to resolve tax disputes in India. By opting for the scheme, the appellant was able to settle the dispute without further litigation, leading to the withdrawal of the appeal.

This decision underscores the importance of the Vivad Se Vishwas Scheme in providing taxpayers with an opportunity to settle disputes amicably, thereby reducing the burden of ongoing litigation on both taxpayers and the judiciary.

The ITAT’s dismissal of the appeal as withdrawn highlights the tribunal’s role in facilitating the resolution of tax disputes through the Vivad Se Vishwas Scheme. This case also emphasizes the benefits of opting for such schemes, which not only provide relief to taxpayers but also contribute to the overall efficiency of the tax administration system in India.

Overall, the resolution of this case under the Vivad Se Vishwas Scheme marks a positive step towards a more streamlined and taxpayer-friendly approach to handling tax disputes in India.

Hardik Garg vs ITO: Withdrawal of Appeal under Vivad Se Vishwas for AY 2010-11