Case Number: ITA 372/DEL/2019
Appellant: Lata Lakhotia, Ghaziabad
Respondent: ITO, Ward-1(4), Ghaziabad
Assessment Year: 2015-16
Case Filed On: 2019-01-18
Order Type: Final Tribunal Order
Date of Order: 2020-11-26
Pronounced On: 2020-11-26
The case ITA 372/DEL/2019 involves the appellant Lata Lakhotia from Ghaziabad, contesting the assessment made by the Income Tax Officer (ITO), Ward-1(4), Ghaziabad for the assessment year 2015-16. This case was filed on January 18, 2019, and the final order was pronounced on November 26, 2020. The appeal was settled under the Vivad Se Vishwas Scheme, 2020.
The case was heard before the Delhi Bench ‘A’ of the Income Tax Appellate Tribunal (ITAT), New Delhi, through video conferencing. The bench consisted of Shri G.S. Pannu, Vice President, and Smt. Madhumita Roy, Judicial Member.
The appeal filed by Lata Lakhotia pertains to the order passed by the Commissioner of Income Tax (Appeals) [CIT(A)], Ghaziabad, under Section 250(6) of the Income Tax Act, 1961, dated October 31, 2018, relating to the assessment year 2015-16.
The appeal was filed on the grounds of disputes related to tax arrears for the assessment year 2015-16.
The appellant, Lata Lakhotia, requested the withdrawal of the appeal through a letter dated November 4, 2020. The appellant stated that she 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 filed.
The Departmental Representative (DR), Shri M. Baranwal, Sr. DR, raised no objections to the withdrawal of the appeal by the appellant.
The tribunal reviewed the case and the submissions made by both parties. Given that the appellant opted to settle the tax dispute under the Vivad Se Vishwas Scheme and provided the necessary certificate, the tribunal accepted the request for withdrawal of the appeal.
In the final judgment, the tribunal dismissed the appeal of the appellant as withdrawn. This case underscores the importance of alternative dispute resolution mechanisms such as the Vivad Se Vishwas Scheme in resolving tax disputes efficiently.
Order pronounced in the open court on November 26, 2020, via virtual hearing.
Members:
Representatives:
Dated: November 26, 2020.
ITA 372/DEL/2019: Lata Lakhotia vs. ITO – Case Filed for Vivad Se Vishwas Scheme Settlement
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