Rajat Singhi vs. ACIT Circle-44(1): Withdrawal under Vivad Se Vishwas Scheme

Rajat Singhi vs. ACIT Circle-44(1): Withdrawal under Vivad Se Vishwas Scheme

Case Number: ITA 5770/DEL/2019

Appellant: Rajat Singhi, New Delhi

Respondent: ACIT Circle-44(1), New Delhi

Assessment Year: 2013-14

Case Filed On: 2019-07-02

Order Type: Final Tribunal Order

Date of Order: 2020-12-10

Pronounced On: 2020-12-10

Conclusion: The appeal filed by Rajat Singhi was withdrawn under the Vivad Se Vishwas Scheme, 2020, and the ITAT Delhi dismissed the appeal accordingly.

Background

The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘A’, comprising Vice President Shri G.S. Pannu and Judicial Member Shri Amit Shukla, heard the case on 10th December 2020 through video conferencing and pronounced the order on the same day.

The appellant, Rajat Singhi, residing at 18, Kapashera Estate, New Delhi – 110037, filed an appeal against the Assistant Commissioner of Income Tax (ACIT), Circle-44(1), New Delhi. The appellant’s PAN is ALEPS2956C.

Contentions

The appeal was directed against the order of the learned Commissioner of Income Tax (Appeals)-3, Gurgaon, dated 31st March 2018. The issue at hand involved the assessment year 2013-14.

On 8th December 2020, the assessee, Rajat Singhi, requested the withdrawal of the appeal via email, stating that he had opted to settle the dispute related 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, was also filed.

During the virtual hearing, nobody appeared on behalf of the assessee. However, the learned Senior Departmental Representative (DR), Shri Shriprakash Dubey, raised no objection to the withdrawal request.

Tribunal’s Analysis

The ITAT Delhi examined the request and found that the withdrawal request complied with the necessary conditions under the Vivad Se Vishwas Scheme, 2020. The Tribunal noted that the appellant had chosen to settle the tax dispute under the said scheme, which aims to reduce litigation and resolve pending tax disputes.

Conclusion

In view of the appellant’s request and the absence of any objection from the Department, the Tribunal accepted the withdrawal of the appeal. The appeal filed by Rajat Singhi was dismissed as withdrawn.

Order pronounced on the conclusion of the Virtual Hearing on 10th December 2020.

Sd/- Sd/-
(AMIT SHUKLA) (G.S. PANNU)
JUDICIAL MEMBER VICE PRESIDENT

Date: 10.12.2020

Copy forwarded to:
1. Appellant: Shri Rajat Singhi, 18, Kapashera Estate, New Delhi – 110037.
2. Respondent: Assistant Commissioner of Income Tax, Circle-44(1), New Delhi.
3. CIT
4. CIT(A)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI

Date of dictation: 10.12.2020
Date on which the typed draft is placed before the dictating member: 10.12.2020
Date on which the typed draft is placed before the other member: 10.12.2020
Date on which the approved draft comes to the Sr. PS/ PS: 10.12.2020
Date on which the fair order is placed before the dictating member for pronouncement: 10.12.2020
Date on which the fair order comes back to the Sr. PS/ PS: 10.12.2020
Date on which the final order is uploaded on the website of ITAT: 10.12.2020
Date on which the file goes to the Bench Clerk: 10.12.2020
Date on which the file goes to the Head Clerk:
The date on which the file goes to the Assistant Registrar for signature on the order:
Date of dispatch of the Order

Rajat Singhi vs. ACIT Circle-44(1): Withdrawal under Vivad Se Vishwas Scheme