Case Number: ITA 531/DEL/2019
Appellant: Davendra Kumar Saraf & Sons (HUF), Delhi
Respondent: ITO, Ward-47(4), New Delhi
Assessment Year: 2015-16
Result: 2015-16
Case Filed on: January 24, 2019
Order Type: Final Tribunal Order
Date of Order: December 18, 2020
Pronounced on: December 18, 2020
The case ITA 531/DEL/2019 involves Davendra Kumar Saraf & Sons (HUF), the appellant, and the Income Tax Officer (ITO), Ward-47(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 December 18, 2020.
The appellant, Davendra Kumar Saraf & Sons (HUF), residing at 505 B-1 & C, Katra Asharfi, Chandni Chowk, Delhi, had filed an appeal against the order of the learned Commissioner of Income Tax (Appeals)-16, New Delhi, dated November 30, 2018. The case was taken up for hearing by the Delhi Bench ‘A’ of the Income Tax Appellate Tribunal (ITAT) through video conferencing.
On the scheduled date of hearing, December 18, 2020, the learned counsel for the appellant submitted an email dated December 14, 2020, requesting the withdrawal of the appeal. The email stated that the appellant had opted to settle the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020.” Certificates confirming the settlement under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, were 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 certificates 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of the above, the appeal filed by Davendra Kumar Saraf & Sons (HUF) for the assessment year 2015-16 was dismissed as withdrawn.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 Davendra Kumar Saraf & Sons (HUF) was dismissed as withdrawn following the settlement under the Vivad Se Vishwas Scheme, 2020. The decision was announced during the virtual hearing on December 18, 2020.
Order pronounced in open court on December 18, 2020, by the members of the Tribunal:
[G.S. Pannu]
Vice President
[Sudhanshu Srivastava]
Judicial Member
Copy forwarded to:
//By Order//
Assistant Registrar, ITAT, New Delhi
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