This article provides an in-depth review of the Income Tax Appellate Tribunal’s decision in ITA No. 2077/DEL/2019, wherein Surinder Kumar Monga (HUF), an appellant from New Delhi, contested the assessment made by the Income Tax Officer, Ward – 35(4), New Delhi, for the assessment year 2015-16. The appeal, filed on March 8, 2019, culminated in a final tribunal order on November 20, 2020.
The case originated from the income tax return filed by Surinder Kumar Monga (HUF) for the assessment year 2015-16. The appellant challenged the assessment order passed by the ITO Ward – 35(4), New Delhi, and the case was taken to the Commissioner of Income Tax (Appeals)-12, New Delhi. The CIT(A) order dated November 5, 2018, was contested by the appellant at the Income Tax Appellate Tribunal (ITAT).
The legal proceedings began with the filing of the appeal by Surinder Kumar Monga (HUF) against the assessment made by the ITO Ward – 35(4). The appellant raised several grounds of appeal, challenging the assessment order and the conclusions drawn by the CIT(A). However, during the pendency of the appeal, the appellant decided to opt for the Vivad Se Vishwas Scheme, 2020.
The appellant initially raised various grounds of appeal, including procedural lapses by the ITO and CIT(A), failure to follow natural justice principles, and erroneous conclusions regarding the assessment. However, these grounds were not adjudicated upon due to the subsequent withdrawal of the appeal under the Vivad Se Vishwas Scheme.
On October 28, 2020, the appellant submitted a letter requesting the withdrawal of the appeal, stating that they had opted to settle the dispute relating to the tax arrears for the assessment year 2015-16 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 by the appellant.
The tribunal, comprising Shri G.S. Pannu, Vice President, and Shri Amit Shukla, Judicial Member, examined the request for withdrawal of the appeal. The tribunal noted that the appellant had opted for the Vivad Se Vishwas Scheme and had provided the necessary certificate under Section 5(1) of the Act.
The tribunal acknowledged that the respondent, represented by the Senior DR, had no objection to the withdrawal of the appeal. Consequently, the tribunal accepted the appellant’s request for withdrawal and dismissed the appeal as withdrawn.
This case highlights the utilization of the Vivad Se Vishwas Scheme, 2020, as a mechanism to resolve tax disputes amicably. The tribunal’s decision to allow the withdrawal of the appeal underscores the effectiveness of the scheme in providing taxpayers with an opportunity to settle disputes and reduce litigation.
1. Income Tax Appellate Tribunal records.
2. Income Tax Act, 1961.
3. The Direct Tax Vivad Se Vishwas Act, 2020.
4. Relevant case laws and tribunal orders.
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