Case Number: ITA 1142/DEL/2020
Appellant: Rajeev Goyal, New Delhi
Respondent: ACIT (OSD) Ward – 72(3), New Delhi
Assessment Year: 2011-12
Result: 2011-12
Case Filed On: 2020-03-20
Order Type: Final Tribunal Order
Date of Order: 2021-01-25
Pronounced On: 2021-01-25
This case involves Rajeev Goyal from New Delhi appealing against the order of the Assistant Commissioner of Income Tax (OSD) Ward – 72(3), New Delhi, for the assessment year 2011-12. The appeal was withdrawn by the appellant under the Direct Tax Vivad Se Vishwas Scheme, 2020.
The appellant, Rajeev Goyal, filed an appeal against the order dated 17.01.2020 passed by the Commissioner of Income Tax (Appeals), New Delhi, for the assessment year 2011-12. The appellant sought to settle the dispute relating to tax arrears under the Vivad Se Vishwas Scheme, 2020, which aims to resolve pending tax disputes by offering taxpayers the opportunity to settle their disputes by paying a percentage of the disputed tax amount.
The case was heard on 25.01.2021 through video conferencing before the Delhi Bench ‘B’ of the Income Tax Appellate Tribunal (ITAT), comprising Vice President Shri G.S. Pannu and Judicial Member Shri Sudhanshu Srivastava. The appellant, Rajeev Goyal, did not appear for the hearing. Instead, he submitted a letter dated 19.01.2021, requesting the withdrawal of his appeal, as he had opted to settle the dispute 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, confirming the settlement.
The Senior Departmental Representative (DR) had no objection to the withdrawal request. Considering the request and the certificate filed, the ITAT accepted the appellant’s request for withdrawal and dismissed the appeal.
The appeal was dismissed as withdrawn, with the decision announced on 25.01.2021 at the conclusion of the virtual hearing.
In conclusion, the appeal filed by Rajeev Goyal against the ACIT (OSD) Ward – 72(3), New Delhi, for the assessment year 2011-12, was dismissed by the ITAT after the appellant opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The decision underscores the effectiveness of the scheme in resolving tax disputes efficiently.
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