Madhu Mehta vs. ACIT Circle-1, Moradabad: Appeal Withdrawn under Vivad Se Vishwas Scheme for AY 2015-16

Income Tax Appellate Tribunal – Final Order

Case: Madhu Mehta vs. ACIT Circle-1, Moradabad

Case Number: ITA 6633/DEL/2019

Appellant: Madhu Mehta, Moradabad

Respondent: ACIT Circle-1, Moradabad

Assessment Year: 2015-16

Case Filed On: 2019-08-09

Order Type: Final Tribunal Order

Date of Order: 2020-12-24

Date of Pronouncement: 2020-12-24

Background

The appellant, Smt. Madhu Mehta, a resident of Moradabad, had filed an appeal against the order of the Assistant Commissioner of Income Tax (ACIT), Circle-1, Moradabad, for the Assessment Year 2015-16. The case was registered under ITA No. 6633/DEL/2019 and was scheduled for hearing before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘F’. The appellant’s grievance was directed against the order dated 11th June 2019, passed by the learned Commissioner of Income Tax (Appeals), Moradabad.

Reason for Filing the Appeal

The appeal was filed by Smt. Madhu Mehta contesting the tax demands and related issues assessed by the ACIT for the AY 2015-16. The appellant sought relief from the tribunal against the order passed by the CIT(A), which upheld the tax liability assessed by the ACIT.

Proceedings and Decision

During the proceedings conducted through video conferencing on 24th December 2020, it was noted that no one appeared on behalf of the appellant. However, prior to the hearing, the appellant, through a letter dated 22nd December 2020, requested the withdrawal of the appeal. The reason cited for the withdrawal was the appellant’s decision to opt for the Vivad Se Vishwas Scheme, 2020, a government initiative aimed at settling tax disputes.

The Senior Departmental Representative (DR) raised no objections to the withdrawal request. Considering the request and the circumstances, the ITAT accepted the appellant’s request to withdraw the appeal.

Final Judgment

The ITAT, led by Vice President Shri G.S. Pannu and Judicial Member Shri Sudhanshu Srivastava, pronounced the order on 24th December 2020, dismissing the appeal as withdrawn. The dismissal was in line with the appellant’s intention to resolve the tax dispute under the Vivad Se Vishwas Scheme.

The order was pronounced immediately after the virtual hearing, and a copy was forwarded to all relevant parties, including the appellant, respondent, CIT, CIT(A), and the DR, ITAT, New Delhi.

Conclusion

The appeal filed by Smt. Madhu Mehta for the Assessment Year 2015-16 was dismissed as withdrawn following the appellant’s decision to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The tribunal’s order reflects the acceptance of this withdrawal, bringing the matter to a close.

Madhu Mehta vs. ACIT Circle-1, Moradabad: Appeal Withdrawn under Vivad Se Vishwas Scheme for AY 2015-16