The case of Sachin Kumar vs. Income Tax Officer, Ward-3(3), Noida pertains to the assessment year 2010-11, with the appeal filed against the order of the CIT(A), Noida dated December 31, 2018. This appeal, numbered ITA No.954/Del/2020, was presented before the Delhi Bench ‘A’ of the Income Tax Appellate Tribunal (ITAT).
The appellant, Sachin Kumar, sought to withdraw the appeal initially filed, opting instead for resolution under the Vivad Se Vishwas Scheme, 2020. This scheme, introduced by the Indian government, aims to resolve pending tax disputes by allowing litigants to pay the tax dues while receiving relief from penalty, interest, and prosecution.
The ITAT, led by Shri G.S. Pannu, Vice President, and Shri Sudhanshu Srivastava, Judicial Member, conducted the hearing through video conferencing on January 22, 2021. Noting that the assessee had opted for the Vivad Se Vishwas Scheme and had already submitted the necessary certificate under Section 5(1) of the said act, the ITAT decided to accept the withdrawal of the appeal.
The tribunal’s acceptance of the withdrawal request indicates a smooth facilitation of the Vivad Se Vishwas Scheme, emphasizing the government’s intent to reduce litigation in tax-related matters and provide a straightforward mechanism for resolving disputes. This decision also underscores the importance of compliance and timely response to tax obligations, as seen by the tribunal’s orderly handling of the case following the standard legal protocols.
This case between Sachin Kumar and the ITO, Ward-3(3), Noida, effectively concluded with the withdrawal of the appeal, allowing both parties to avoid a prolonged litigation process. It highlights the benefits of schemes like Vivad Se Vishwas, providing a mutually beneficial resolution mechanism for taxpayers and the revenue authorities.
Income Tax Appeal Case Analysis: Sachin Kumar vs. ITO Ward-3(3), Noida for AY 2010-11
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