Case Number: ITA 530/DEL/2019
Appellant: Kusum, New Delhi
Respondent: ITO, Ward-37(4), New Delhi
Assessment Year: 2015-16
Result: 2015-16
Case Filed on: January 24, 2019
Order Type: Final Tribunal Order
Date of Order: March 3, 2021
Pronounced on: March 3, 2021
The case ITA 530/DEL/2019 involves Kusum, the appellant, and the Income Tax Officer (ITO), Ward-37(4), New Delhi, as the respondent. This case pertains to the assessment year 2015-16 and addresses the tax dispute settled under the Vivad Se Vishwas Scheme, 2020. The appeal was filed on January 24, 2019, and the final order was pronounced on March 3, 2021.
The appellant, Kusum, residing at Flat No. 40, Popular Apartment, Sector-13, Rohini, New Delhi, had filed an appeal against the order of the learned Commissioner of Income Tax (Appeals)-13, New Delhi, dated December 10, 2018. The case was taken up for hearing by the Delhi Bench “D” of the Income Tax Appellate Tribunal (ITAT) through video conferencing.
On the scheduled date of hearing, March 3, 2021, none appeared on behalf of the appellant. The learned counsel for the appellant had previously submitted a letter dated February 27, 2021, requesting the withdrawal of the appeal. The letter stated that the appellant had opted to settle the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020.” A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, confirming the settlement, was also filed by the appellant.
The learned Senior Departmental Representative (DR) raised no objection to the appellant’s request for withdrawal of the appeal. The DR acknowledged the appellant’s decision to settle the tax dispute under the Vivad Se Vishwas Scheme, which aims to resolve long-pending tax disputes by providing a simplified dispute resolution mechanism.
The Tribunal reviewed the request for withdrawal and the accompanying certificate confirming the settlement under the Vivad Se Vishwas Scheme. Given the circumstances and the absence of any objection from the respondent, the Tribunal accepted the appellant’s request for withdrawal of the appeal.
In view of the above, the appeal filed by Kusum for the assessment year 2015-16 was dismissed as withdrawn. The Tribunal’s order emphasized the amicable resolution of the tax dispute under the Vivad Se Vishwas Scheme, highlighting the effectiveness of the scheme in settling pending tax disputes.
The appeal filed by Kusum was dismissed as withdrawn following the settlement under the Vivad Se Vishwas Scheme, 2020. The decision was announced during the virtual hearing on March 3, 2021.
Order pronounced in open court on March 3, 2021, by the members of the Tribunal:
[G.S. Pannu]
Vice President
[Kul Bharat]
Judicial Member
Copy forwarded to:
//By Order//
Assistant Registrar, ITAT, New Delhi
ITA 530/DEL/2019: Kusum vs ITO, Ward-37(4), New Delhi – Case Filed Under Vivad Se Vishwas Scheme
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