Rajendra Kumar Gupta vs. DCIT Circle-2, Moradabad: Appeal Withdrawn under Vivad Se Vishwas Scheme for AY 2015-16

Income Tax Appellate Tribunal – Final Order

Case: Rajendra Kumar Gupta vs. DCIT Circle-2, Moradabad

Case Number: ITA 6635/DEL/2019

Appellant: Rajendra Kumar Gupta, Moradabad

Respondent: DCIT Circle-2, Moradabad

Assessment Year: 2015-16

Case Filed On: 2019-08-09

Order Type: Final Tribunal Order

Date of Order: 2020-12-24

Date of Pronouncement: 2020-12-24

Background

The appellant, Shri Rajendra Kumar Gupta, a resident of Moradabad, filed an appeal against the Deputy Commissioner of Income Tax (DCIT), Circle-2, Moradabad, for the Assessment Year 2015-16. The appeal was registered under ITA No. 6635/DEL/2019 and was scheduled for hearing before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘F’. The appellant contested the assessment order passed by the DCIT, which had resulted in a tax demand that the appellant sought to challenge.

Reason for Filing the Appeal

The appeal was filed by Shri Rajendra Kumar Gupta to dispute the tax liability assessed by the DCIT for the AY 2015-16. The appellant was seeking relief from the tribunal against the order passed by the Commissioner of Income Tax (Appeals), Moradabad, which upheld the assessment order and the resulting tax liability.

Proceedings and Decision

During the proceedings conducted through video conferencing on 24th December 2020, it was noted that no one appeared on behalf of the appellant. However, prior to the hearing, the appellant’s counsel communicated with the tribunal through a letter dated 22nd December 2020, stating that Shri Rajendra Kumar Gupta had opted for the Vivad Se Vishwas Scheme, 2020. This scheme is an initiative by the government aimed at resolving pending tax disputes amicably.

The appellant’s counsel requested the withdrawal of the appeal in light of the appellant’s decision to settle the tax dispute under the scheme. The Senior Departmental Representative (DR) raised no objections to this request. Considering the appellant’s decision and the circumstances, the ITAT accepted the request for withdrawal of the appeal.

Final Judgment

The ITAT, led by Vice President Shri G.S. Pannu and Judicial Member Shri Sudhanshu Srivastava, pronounced the order on 24th December 2020, dismissing the appeal as withdrawn. The dismissal was in line with the appellant’s intention to resolve the tax dispute under the Vivad Se Vishwas Scheme, thus bringing the matter to a close.

The order was pronounced immediately after the virtual hearing, and a copy was forwarded to all relevant parties, including the appellant, respondent, CIT, CIT(A), and the DR, ITAT, New Delhi.

Conclusion

The appeal filed by Shri Rajendra Kumar Gupta for the Assessment Year 2015-16 was dismissed as withdrawn following the appellant’s decision to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The tribunal’s order reflects the acceptance of this withdrawal, concluding the matter in accordance with the provisions of the scheme.

Rajendra Kumar Gupta vs. DCIT Circle-2, Moradabad: Appeal Withdrawn under Vivad Se Vishwas Scheme for AY 2015-16