Neeraj Kumar Tyagi vs ITO Ward 59(1): Appeal Withdrawal Under Vivad Se Vishwas Scheme for Assessment Year 2009-10

Neeraj Kumar Tyagi vs ITO Ward 59(1): Appeal Withdrawal Under Vivad Se Vishwas Scheme for Assessment Year 2009-10

The case of Neeraj Kumar Tyagi, residing at 282, Boundary Road, Civil Lines, Meerut, versus the Income Tax Officer, Ward-59(1), New Delhi, concerning the assessment year 2009-10, was addressed by the Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘SMC-1’ on April 22, 2021. The appeal, numbered ITA 6467/DEL/2019, was originally filed on August 2, 2019, challenging the assessment order issued for the financial year under review.

The appellant, Neeraj Kumar Tyagi, through his authorized representative, submitted a formal request to withdraw the appeal, indicating his decision to opt for the Vivad Se Vishwas Scheme, 2020. This scheme, introduced by the Government of India, aims to resolve pending tax disputes by providing taxpayers with an opportunity to settle their disputes by paying a defined amount based on the nature of the dispute. The objective of the scheme is to reduce litigation and provide certainty to taxpayers.

In this particular case, the appellant sought to resolve the dispute related to the assessment year 2009-10 by taking advantage of the Vivad Se Vishwas Scheme. Under the scheme, taxpayers who opt to settle their disputes are required to withdraw their appeals from the relevant appellate forums, including the ITAT.

During the virtual hearing conducted on April 22, 2021, Shri Vinod Kumar Goel, the appellant’s advocate, submitted a letter dated April 16, 2021, to the tribunal. The letter requested the withdrawal of the appeal and stated that the appellant had opted to settle the tax arrears for the assessment year 2009-10 under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, confirming the appellant’s participation in the scheme, was also filed with the tribunal.

The Senior Departmental Representative (DR), Shri Rajesh Kumar Dhanesta, representing the revenue, raised no objections to the appellant’s request for withdrawal. Consequently, the tribunal, presided over by the Hon’ble Accountant Member Shri R.K. Panda, accepted the request for withdrawal of the appeal.

The tribunal noted the appellant’s decision to opt for the Vivad Se Vishwas Scheme and acknowledged the submission of the necessary certificate under the scheme. In light of the appellant’s request and the absence of any objection from the revenue, the appeal was dismissed as withdrawn.

This decision to allow the withdrawal of the appeal under the Vivad Se Vishwas Scheme is consistent with the objectives of the scheme, which is to provide a mechanism for taxpayers to settle their disputes with finality, thereby reducing the burden of litigation on both taxpayers and the tax authorities.

The case of Neeraj Kumar Tyagi vs ITO Ward-59(1) serves as an example of how the Vivad Se Vishwas Scheme has facilitated the resolution of long-standing tax disputes. The appellant’s decision to opt for the scheme and withdraw the appeal demonstrates the effectiveness of the initiative in providing a clear and efficient path to dispute resolution.

The order was pronounced in the open court on April 22, 2021, with the decision duly recorded and communicated to both parties involved. This case highlights the importance of alternative dispute resolution mechanisms in the realm of tax litigation and the benefits they offer to both taxpayers and the tax administration.

Neeraj Kumar Tyagi vs ITO Ward 59(1): Appeal Withdrawal Under Vivad Se Vishwas Scheme for Assessment Year 2009-10