This case analysis covers the appeal filed by Tauns Trading Pvt Ltd against the Income Tax Officer, Ward – 25(1), New Delhi, under ITA No. 1019/DEL/2020. The appeal pertains to the assessment year 2009-10 and was filed on March 9, 2020. The final decision was pronounced on April 15, 2021, and the appeal was ultimately withdrawn by the appellant.
The appellant, Tauns Trading Pvt Ltd, challenged the assessment order passed by the Income Tax Officer (ITO) for the assessment year 2009-10. The initial assessment order had been contested before the Commissioner of Income Tax (Appeals) [CIT(A)], but the appeal was dismissed by the CIT(A)-27, New Delhi. Subsequently, the appellant filed an appeal with the Income Tax Appellate Tribunal (ITAT), Delhi Bench.
The appeal was registered as ITA No. 1019/DEL/2020 and was heard by the ITAT Delhi “C” Bench on April 15, 2021. The virtual hearing was presided over by Shri G.S. Pannu, Vice President, and Shri Kul Bharat, Judicial Member. The appellant did not appear for the virtual hearing, but the Authorized Representative (AR) had submitted a letter requesting the withdrawal of the appeal.
The AR for the appellant submitted a letter requesting the withdrawal of the appeal, stating that the appellant had 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, was also submitted.
The Senior Departmental Representative (DR), Shri R.K. Gupta, raised no objections to the request for withdrawal. After considering the request and noting the lack of objection from the Departmental Representative, the Tribunal allowed the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. This decision was pronounced in the open court at the time of the virtual hearing on April 15, 2021.
The final order, pronounced on April 15, 2021, concluded the proceedings for ITA No. 1019/DEL/2020. The withdrawal of the appeal signifies the appellant’s decision to not pursue the challenge against the assessment order for the assessment year 2009-10 any further in the Tribunal. The decision to opt for the Vivad Se Vishwas Scheme, 2020, allowed the appellant to settle the tax dispute amicably.
The official order as pronounced by the members of the Tribunal is as follows:
“This appeal by the Assessee for the A.Y. 2009-10 is directed against the order of the learned CIT(A)-27, New Delhi. The assessee, vide letter dated NIL, has requested for withdrawal of the appeal filed by the assessee 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. In view of the above, we accept the request of the assessee for withdrawal of the aforesaid appeal. In the result, the appeal of the assessee is dismissed as withdrawn.”
Above decision was pronounced on conclusion of Virtual Hearing on 15th April, 2021.
sd/- (KUL BHARAT) JUDICIAL MEMBER
sd/- (G.S. PANNU) VICE PRESIDENT
SRB
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
This decision reflects the procedural closure of the case without a substantive adjudication on the merits of the original assessment order for the relevant assessment year.
ITA 1019/DEL/2020: Tauns Trading Pvt Ltd vs ITO Ward – 25(1), New Delhi
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