This article provides an in-depth analysis of the case ITA No. 4799/DEL/2019, where the appellant, Neeta Goel from New Delhi, filed an appeal against the Income Tax Officer (ITO), Ward-36(4), New Delhi, for the assessment year 2010-11. The appeal was filed on May 27, 2019, and the final tribunal order was pronounced on May 28, 2021.
Neeta Goel, represented by her counsel, filed an appeal against the ITO, Ward-36(4), New Delhi, challenging the assessment for the year 2010-11. The case was heard by the Delhi Bench ‘A’ of the Income Tax Appellate Tribunal (ITAT) through video conferencing, with Vice President Shri G.S. Pannu and Judicial Member Shri Amit Shukla presiding.
The appellant raised several grounds of appeal, which were not detailed in the order. However, it is known that the appellant opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020.
The hearing took place on May 28, 2021. The appellant, via a letter dated January 14, 2021, requested the withdrawal of the appeal, stating that she had opted to settle the tax arrears 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.
The tribunal noted the appellant’s request for withdrawal of the appeal under the Vivad Se Vishwas Scheme. The learned Senior Departmental Representative (DR), Shri Mahesh Thakur, raised no objections to this request.
In view of the appellant’s request and the lack of objection from the DR, the tribunal accepted the withdrawal request. Consequently, the appeal was dismissed.
The case ITA No. 4799/DEL/2019 concluded with the withdrawal of the appeal by the appellant under the Vivad Se Vishwas Scheme, 2020. This scheme allows taxpayers to settle their tax disputes by paying a specified percentage of the disputed tax, thus providing a one-time opportunity to clear pending litigation.
This case highlights the effectiveness of the Vivad Se Vishwas Scheme in resolving tax disputes and reducing litigation. Taxpayers opting for this scheme can settle their disputes amicably, avoiding prolonged litigation and uncertainty. The tribunal’s acceptance of the withdrawal request underscores the scheme’s role in streamlining tax dispute resolution.
The final judgment of the tribunal was as follows:
“This appeal by the assessee for the assessment year 2010-11 is directed against the order of learned CIT(A)-12, New Delhi, dated 21.02.2019.
None appeared on behalf of the assessee at the time of Virtual hearing before us. The learned counsel for the assessee, vide his letter dated 14.01.2021 received through email, has requested for withdrawal of the appeal and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the ‘Vivad Se Vishwas Scheme, 2020’. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.
Learned Senior DR has no objection.
In view of the above, we accept the request of the assessee for withdrawal of the appeal.
In the result, the appeal of the assessee is dismissed as withdrawn.
Above decision was announced on conclusion of Virtual Hearing on 28th May, 2021.”
Neeta Goel vs. ITO Ward-36(4), New Delhi: Withdrawal Under Vivad Se Vishwas
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