This case summary provides a comprehensive overview of the appeal ITA 4715/DEL/2019 filed by Mr. Kamal Kishore Aggarwal against the DCIT Circle-21(1), New Delhi for the assessment year 2004-05. The appeal was filed on 24th May 2019 and concluded with a final tribunal order on 20th November 2020.
Mr. Kamal Kishore Aggarwal, the appellant, is represented by Ms. Sweety Kothari, CA, while the respondent, DCIT Circle-21(1), New Delhi, is represented by Shri M. Baranwal, Sr. DR. The appellant’s case pertains to the assessment year 2004-05 and was initially directed against the order of the learned CIT(A), New Delhi dated 15th April 2019.
The appeal was filed by Mr. Kamal Kishore Aggarwal challenging the order of the learned CIT(A) dated 15th April 2019. The appellant sought to contest the assessment made for the year 2004-05, with the intention of seeking relief or modification of the CIT(A)’s order.
The case was scheduled for hearing on 20th November 2020. During the virtual hearing, the appellant’s counsel requested for the withdrawal of the appeal. The reason provided was that the appellant had opted to settle the tax arrears for the assessment year under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 was filed to confirm this decision.
The tribunal, comprising Shri G.S. Pannu, Vice President, and Shri Amit Shukla, Judicial Member, accepted the request for withdrawal of the appeal. As there were no objections from the learned Senior DR, the appeal was dismissed as withdrawn. The final order was announced on the same day, 20th November 2020, concluding the virtual hearing.
The appeal ITA 4715/DEL/2019 filed by Mr. Kamal Kishore Aggarwal was successfully withdrawn as the dispute was settled under the Vivad Se Vishwas Scheme, 2020. This case highlights the efficacy of the Vivad Se Vishwas Scheme in resolving tax disputes and its impact on the appeal process.
By Order, Assistant Registrar
Kamal Kishore Aggarwal vs. DCIT Circle-21(1) – Appeal Withdrawal under Vivad Se Vishwas Scheme
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