Madhu Shankar Mehta vs. ACIT, Circle-1, Moradabad: Appeal Withdrawn under Vivad Se Vishwas Scheme for AY 2015-16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

Case Number: ITA 6638/DEL/2019

Appellant: Madhu Shankar 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, Shri Madhu Shankar Mehta, a resident of Moradabad, filed an appeal against the Assistant Commissioner of Income Tax (ACIT), Circle-1, Moradabad, for the Assessment Year 2015-16. The appeal was registered under ITA No. 6638/DEL/2019 and was heard before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘F’ via video conferencing. Shri Madhu Shankar Mehta challenged the assessment order passed by the ACIT, which had resulted in a tax demand that he sought to contest.

Reason for Filing the Appeal

The appeal was initiated by Shri Madhu Shankar Mehta to dispute the tax liability assessed by the ACIT for the AY 2015-16. The appellant sought relief from the tribunal against the order passed by the Commissioner of Income Tax (Appeals), Moradabad, which had upheld the assessment order and the resulting tax liability.

Proceedings and Decision

During the proceedings conducted on 24th December 2020 via video conferencing, it was noted that no one appeared on behalf of the appellant. However, prior to the hearing, the appellant’s counsel communicated with the tribunal through a letter dated 22nd December 2020, indicating that Shri Madhu Shankar Mehta had opted for the Vivad Se Vishwas Scheme, 2020. This scheme, initiated by the Government of India, aims to resolve pending tax disputes amicably.

The appellant’s counsel requested the withdrawal of the appeal in light of the appellant’s decision to settle the tax dispute under the scheme. The Senior Departmental Representative (DR) raised no objections to this request. The ITAT, considering the appellant’s decision and the circumstances, accepted the request for withdrawal of the appeal.

Final Judgment

The ITAT, with Vice President Shri G.S. Pannu and Judicial Member Shri Sudhanshu Srivastava presiding, pronounced the order on 24th December 2020, dismissing the appeal as withdrawn. The dismissal was in accordance with the appellant’s decision to resolve the tax dispute under the Vivad Se Vishwas Scheme, thereby bringing the matter to a close.

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 Shri Madhu Shankar 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, concluding the matter in accordance with the provisions of the scheme.

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