Case Number: ITA 402/DEL/2019
Appellant: Seema Jain, Delhi
Respondent: ACIT, Circle-59(1), New Delhi
Assessment Year: 2015-16
Case Filed On: 2019-01-21
Order Type: Final Tribunal Order
Date of Order: 2020-11-23
Pronounced On: 2020-11-23
Result: Appeal Dismissed as Withdrawn
The appeal was filed by Seema Jain against the order of the CIT(A)-19, New Delhi, dated 10.12.2018, for the assessment year 2015-16. The primary issue in this case involved tax arrears and related disputes for the specified assessment year.
Seema Jain filed this appeal challenging the decision of the CIT(A) regarding tax assessments and related penalties for the assessment year 2015-16. The appellant believed that the CIT(A) had erred in its judgment, leading to the filing of this appeal to the Income Tax Appellate Tribunal (ITAT).
During the virtual hearing held on 23.11.2020, the appellant was represented by Sh. Aman Gupta, CA, and the Revenue was represented by Sh. H.K. Chaudhary, CIT(DR). The appellant’s counsel requested the withdrawal of the appeal, stating that the appellant had opted to settle the dispute 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 provided.
The ITAT, comprising Shri Laliet Kumar, Judicial Member, and Shri O.P. Kant, Accountant Member, acknowledged the request from the appellant’s counsel to withdraw the appeal. The Revenue raised no objections to the withdrawal of the appeal.
After considering the submissions and the certificate provided, the Tribunal decided to accept the withdrawal request. The appeal was thus dismissed as withdrawn.
The appeal filed by Seema Jain, Delhi, against the ACIT, Circle-59(1), New Delhi, for the assessment year 2015-16, was dismissed as withdrawn. This decision was based on the appellant’s choice to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
Order Pronounced: 23.11.2020
This case highlights the procedural aspects of filing and withdrawing appeals in the ITAT and underscores the importance of the Vivad Se Vishwas Scheme as an avenue for taxpayers to resolve disputes efficiently.
For further details, refer to the complete judgment text available in the records of the ITAT, Delhi Bench.
ITA 402/DEL/2019: Seema Jain vs ACIT – Appeal Withdrawn under Vivad Se Vishwas Scheme
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