Case Number: ITA 5812/DEL/2019
Appellant: Nitin Kumar Gupta HUF, Delhi
Respondent: ITO Ward 34(4), New Delhi
Assessment Year: 2014-15
Result: Appeal dismissed as withdrawn
Case Filed on: 2019-07-04
Order Type: Final Tribunal Order
Date of Order: 2021-04-01
Pronounced on: 2021-04-01
This appeal was filed by Nitin Kumar Gupta HUF for the assessment year 2014-15 and is directed against the order of the Income Tax Officer (ITO) Ward 34(4), New Delhi. The hearing and pronouncement occurred on 1st April 2021 before the Income Tax Appellate Tribunal (ITAT), Delhi “SMC-1” Bench, which included Shri Kul Bharat, Judicial Member.
Nitin Kumar Gupta HUF filed an appeal against the assessment order for the year 2014-15. The main issue in this appeal was the settlement of tax arrears under the “Vivad Se Vishwas Scheme, 2020.” The appellant sought to withdraw the appeal, having opted to settle the dispute under this scheme.
The appellant raised the following grounds of appeal, primarily focusing on the withdrawal of the appeal in light of the Vivad Se Vishwas Scheme:
The learned counsel for the appellant, Sh. Suresh K. Gupta, CA, submitted a letter dated 31st March 2021 requesting the withdrawal of the appeal. The letter, received via email, stated that the appellant opted to settle the tax dispute for the assessment year 2014-15 under the “Vivad Se Vishwas Scheme, 2020.” A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed to support this request.
Shri Farhat Khan, Sr. DR, represented the respondent and raised no objection to the appellant’s request for withdrawal of the appeal.
The tribunal noted the submissions and verified the certificate filed under the Vivad Se Vishwas Scheme. The tribunal acknowledged the absence of any objection from the Senior DR representing the respondent.
Based on the submissions and the certificate provided, the tribunal accepted the appellant’s request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
Order Pronounced in Open Court on 1st April, 2021.
Signed:
Kul Bharat, Judicial Member
Dated: 1st April, 2021
Date of Hearing: 01.04.2021
Date of Pronouncement: 01.04.2021
By Order
Assistant Registrar, ITAT, New Delhi
Nitin Kumar Gupta HUF vs ITO: Tax Dispute Settlement Under Vivad Se Vishwas Scheme
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