This appeal was filed by Mohd. Nadeem Khan, residing near Akansha Automobile, Moradabad, against the order dated 4th June 2019 passed by the Commissioner of Income Tax (Appeals), Moradabad, for the assessment year 2015-16. The case was heard by the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘E’, through video conferencing.
The appellant, Mohd. Nadeem Khan, with PAN: AERPK6217Q, had filed the appeal against the Assistant Commissioner of Income Tax (ACIT)-1, Moradabad, for the assessment year 2015-16. The case pertained to the tax arrears disputed by the appellant.
On 17th May 2022, during the virtual hearing, the appellant submitted a request for withdrawal of the appeal. The appellant had opted to settle the dispute relating to the tax arrears under the ‘Vivad Se Vishwas Scheme, 2020’. This scheme was introduced by the government to resolve pending tax disputes by offering a waiver of interest and penalty if the disputed tax amount was paid. The appellant had already obtained the necessary declaration in accordance with the Direct Tax Vivad Se Vishwas Act, 2020.
The ITAT considered the appellant’s request for withdrawal of the appeal in light of the Vivad Se Vishwas Scheme. The tribunal, comprising Shri G.S. Pannu, Hon’ble President, and Shri Anubhav Sharma, Judicial Member, noted the situation and decided to consign the appeal to records, treating it as dismissed. The tribunal provided a caveat that if the dispute relating to tax arrears for the assessment year was not ultimately resolved under the scheme, the appellant would be at liberty to approach the tribunal for the reinstitution of the appeal, which the tribunal would consider appropriately as per law.
The appeal filed by Mohd. Nadeem Khan was dismissed as withdrawn under the Vivad Se Vishwas Scheme. This decision highlights the tribunal’s consideration of government schemes aimed at resolving tax disputes and the flexibility provided to taxpayers in such scenarios.
Order pronounced in open court on conclusion of Virtual Hearing on 17th May, 2022.
Sd/-
(G.S. Pannu)
President
Sd/-
(Anubhav Sharma)
Judicial Member
Dated: 17.05.2022
*Binita, SR.P.S*
Copy forwarded to:
Assistant Registrar
ITAT, New Delhi
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