Rajendera Prasad Bansal, Delhi vs ACIT, Circle-47(1), Appeal Withdrawal under Vivad Se Vishwas Scheme for AY 2009-10

Income Tax Appellate Tribunal Decision: Rajendera Prasad Bansal vs ACIT, Circle-47(1), New Delhi

Case Number: ITA 6578/DEL/2019
Appellant: Rajendera Prasad Bansal, Delhi
Respondent: ACIT, Circle-47(1), New Delhi
Assessment Year: 2009-10
Case Filed On: 7th August 2019
Order Type: Final Tribunal Order
Date of Order: 12th March 2021
Date of Pronouncement: 12th March 2021

The case pertains to the assessment year 2009-10, involving the appellant, Rajendera Prasad Bansal, and the respondent, ACIT, Circle-47(1), New Delhi. The appellant had filed an appeal against the order passed by the Commissioner of Income Tax (Appeals)-16, New Delhi, dated 17th June 2019.

Background and Proceedings

The appeal was filed by Rajendera Prasad Bansal challenging the order of the CIT(A) for the assessment year 2009-10. However, before the case could proceed further, the appellant decided to withdraw the appeal. The reason for the withdrawal was that the appellant opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020, a scheme introduced by the Government of India to resolve tax disputes amicably.

On 27th February 2021, the appellant’s counsel submitted a letter via email, requesting the withdrawal of the appeals filed. The appellant also provided a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, confirming the settlement of the tax arrears for the assessment year in question.

Tribunal’s Decision

The case was heard by the Delhi “A” Bench of the Income Tax Appellate Tribunal (ITAT) through video conferencing. The bench comprised Vice President Shri G.S. Pannu and Judicial Member Shri K.N. Chary. During the virtual hearing on 12th March 2021, the appellant was not present, but the request for withdrawal was acknowledged by the Tribunal.

Shri M. Barnwal, Senior Departmental Representative (DR), appeared on behalf of the respondent and raised no objection to the withdrawal of the appeal. Considering the appellant’s request and the certificate submitted, the Tribunal accepted the request for withdrawal.

Consequently, the Tribunal dismissed the appeals as withdrawn. The decision was announced at the conclusion of the virtual hearing on 12th March 2021.

Conclusion

The appeal filed by Rajendera Prasad Bansal for the assessment year 2009-10 was successfully withdrawn under the Vivad Se Vishwas Scheme, 2020. The Tribunal, acknowledging the settlement of tax arrears, dismissed the case. This case highlights the effectiveness of the Vivad Se Vishwas Scheme in resolving long-standing tax disputes, allowing taxpayers to settle their liabilities and move forward.

Note: This article is based on the final order issued by the Income Tax Appellate Tribunal in ITA Nos. 6578 & 6579/Del/2019.

Rajendera Prasad Bansal, Delhi vs ACIT, Circle-47(1), Appeal Withdrawal under Vivad Se Vishwas Scheme for AY 2009-10