Case Number: ITA 155/DEL/2019
Appellant: Naveen Goel, New Delhi
Respondent: ITO, Ward-59(4), New Delhi
Assessment Year: 2015-16
Result: Appeal Withdrawn
Case Filed on: 2019-01-10
Order Type: Final Tribunal Order
Date of Order: 2021-07-16
Pronounced on: 2021-07-16
This case involves an appeal filed by Naveen Goel against the Income Tax Officer (ITO), Ward-59(4), New Delhi, for the assessment year 2015-16. The primary issue in this case revolves around the appellant’s decision to withdraw the appeal under the Vivad Se Vishwas Scheme, 2020.
Naveen Goel, the appellant, filed an appeal for the assessment year 2015-16, challenging the decision of the CIT(A)-19, New Delhi. The appeal was filed on 2019-01-10 and involved various tax disputes.
Hearing and Pronouncement: The hearing took place on 16.07.2021 through video conferencing, and the decision was pronounced on the same day.
Representatives: The appellant was not represented during the virtual hearing, while the respondent was represented by Sh. M. Baranwal, Sr. DR.
The appellant, through a letter dated 24th June, 2021, requested the withdrawal of the appeal filed for the assessment year under consideration. The letter indicated that the appellant had opted to settle the tax disputes under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also submitted as evidence of the settlement.
The learned Senior DR, representing the respondent, had no objection to the withdrawal of the appeal by the appellant.
The Income Tax Appellate Tribunal (ITAT) Delhi Bench, comprising Shri G.S. Pannu (Vice President) and Shri Kul Bharat (Judicial Member), reviewed the request for withdrawal. Given that the appellant opted for the Vivad Se Vishwas Scheme and the respondent raised no objections, the Tribunal accepted the withdrawal request.
The Tribunal dismissed the appeal as withdrawn, in line with the appellant’s request and the provisions of the Vivad Se Vishwas Scheme, 2020.
The case of Naveen Goel vs ITO, Ward-59(4), New Delhi, highlights the use of the Vivad Se Vishwas Scheme, 2020, as a means to resolve tax disputes. By opting for this scheme, the appellant aimed to settle tax arrears amicably, leading to the withdrawal of the appeal. This case exemplifies the impact of the Vivad Se Vishwas Scheme in reducing litigation and facilitating tax dispute resolution.
Order Pronounced: 16th July, 2021
Members: G.S. Pannu (Vice President) and Kul Bharat (Judicial Member)
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