Ish Gambhir vs. ITO Ward 45(5), New Delhi – Appeal Withdrawal under Vivad Se Vishwas Scheme

Final Tribunal Order: Ish Gambhir vs. ITO Ward 45(5), New Delhi

Case Number: ITA 6569/DEL/2019

Appellant: Ish Gambhir, New Delhi

Respondent: ITO Ward 45(5), New Delhi

Assessment Year: 2012-13

Date of Order: February 8, 2021

Order Type: Final Tribunal Order

Introduction

This article details the final outcome of the appeal filed by Ish Gambhir for the assessment year 2012-13, which was addressed by the Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘SMC-1’ through video conferencing. The appeal was filed against the order dated June 14, 2019, passed by the Commissioner of Income Tax (Appeals)-15, New Delhi. The appeal was eventually withdrawn by the appellant under the Vivad Se Vishwas Scheme, 2020.

Background of the Case

Ish Gambhir, the appellant, had filed an appeal against the assessment order passed by the Income Tax Officer (ITO), Ward 45(5), New Delhi, for the assessment year 2012-13. The appeal was primarily focused on disputing certain tax arrears determined by the ITO.

The case was heard by the ITAT on February 8, 2021, with Shri Shyam Jain, Advocate, representing the appellant and Shri Gaurav Dudeja, Senior Departmental Representative (DR), representing the respondent.

Request for Withdrawal Under Vivad Se Vishwas Scheme

During the hearing, the counsel for the appellant, Shri Shyam Jain, submitted a request for the withdrawal of the appeal. It was stated that the appellant had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The counsel informed the Tribunal that all due taxes had been paid, and a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, had been obtained from the Department.

The Vivad Se Vishwas Scheme was introduced by the Indian government to resolve pending tax disputes by offering taxpayers an opportunity to settle their cases by paying a specified amount, thereby avoiding prolonged litigation.

Response from the Respondent

The Senior Departmental Representative, Shri Gaurav Dudeja, raised no objection to the withdrawal request submitted by the appellant.

Tribunal’s Decision

After considering the submissions from both parties, the Tribunal, presided over by Shri R.K. Panda, Accountant Member, accepted the request for withdrawal of the appeal. The Tribunal acknowledged that the appellant had settled the dispute under the Vivad Se Vishwas Scheme, which was supported by the issuance of the required certificate by the Department.

As a result, the Tribunal dismissed the appeal as withdrawn. The decision was pronounced in the presence of both parties during the virtual hearing held on February 8, 2021.

Conclusion

The case of Ish Gambhir vs. ITO Ward 45(5), New Delhi for the assessment year 2012-13 concludes with the withdrawal of the appeal under the Vivad Se Vishwas Scheme, 2020. This scheme provided a pathway for taxpayers to resolve disputes amicably and efficiently, thereby reducing the burden of pending litigation. The Tribunal’s acceptance of the withdrawal marks the closure of this case.

This outcome underscores the effectiveness of the Vivad Se Vishwas Scheme in settling tax disputes and highlights the proactive steps taken by taxpayers like Ish Gambhir to comply with the scheme’s provisions and resolve their tax matters expeditiously.

Ish Gambhir vs. ITO Ward 45(5), New Delhi – Appeal Withdrawal under Vivad Se Vishwas Scheme