Rajesh Rastogi vs. DCIT Circle-2, Moradabad: Appeal Withdrawn under Vivad Se Vishwas Scheme for AY 2014-15

Income Tax Appellate Tribunal – Final Order

Case: Rajesh Rastogi vs. DCIT Circle-2, Moradabad

Case Number: ITA 6634/DEL/2019

Appellant: Rajesh Rastogi, Moradabad

Respondent: DCIT Circle-2, Moradabad

Assessment Year: 2014-15

Case Filed On: 2019-08-09

Order Type: Final Tribunal Order

Date of Order: 2020-12-31

Date of Pronouncement: 2020-12-31

Background

The appellant, Shri Rajesh Rastogi, a resident of Moradabad, had filed an appeal against the order of the Deputy Commissioner of Income Tax (DCIT), Circle-2, Moradabad, for the Assessment Year 2014-15. The case was registered under ITA No. 6634/DEL/2019 and was scheduled for hearing before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘C’. The appellant contested the assessment order passed by the DCIT, which led to a tax liability that he sought to challenge.

Reason for Filing the Appeal

The appeal was filed by Shri Rajesh Rastogi to dispute the tax demands and related issues assessed by the DCIT for the AY 2014-15. The appellant sought relief from the tribunal against the order passed by the Commissioner of Income Tax (Appeals), Moradabad, which upheld the tax liability assessed by the DCIT.

Proceedings and Decision

During the proceedings conducted through video conferencing on 30th 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, stating that Shri Rajesh Rastogi had opted for the Vivad Se Vishwas Scheme, 2020, which is a government initiative aimed at resolving tax disputes.

The 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) did not raise any objections to this withdrawal request. Considering the request and the circumstances, the ITAT accepted the appellant’s request to withdraw the appeal.

Final Judgment

The ITAT, led by Vice President Shri G.S. Pannu and Judicial Member Shri K.N. Chary, pronounced the order on 31st December 2020, dismissing the appeal as withdrawn.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.

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 Rajesh Rastogi for the Assessment Year 2014-15 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, bringing the matter to a close.

Rajesh Rastogi vs. DCIT Circle-2, Moradabad: Appeal Withdrawn under Vivad Se Vishwas Scheme for AY 2014-15