Rajiv Chandran vs ITO Ward-32(5), New Delhi: Appeal Withdrawn Under Vivad Se Vishwas Scheme – ITA 6119/DEL/2019

Rajiv Chandran vs ITO Ward-32(5), New Delhi: Appeal Withdrawn Under Vivad Se Vishwas Scheme

Case Number: ITA 6119/DEL/2019

Appellant: Rajiv Chandran, New Delhi

Respondent: ITO, Ward-32(5), New Delhi

Assessment Year: 2011-12

Order Type: Final Tribunal Order

Date of Order: 25th March 2021

Case Filed On: 18th July 2019

Pronounced On: 25th March 2021

Background of the Case

This case involves an appeal filed by Shri Rajiv Chandran, a resident of New Delhi, against the order of the Commissioner of Income Tax (Appeals)-11, New Delhi. The order, dated 17th June 2019, pertains to the assessment year 2011-12. Rajiv Chandran, residing at B-45, Gulmohar Park, New Delhi, had initially contested the assessment made by the Income Tax Officer (ITO) of Ward 32(5), New Delhi.

Grounds for the Appeal

Although the specific grounds for the appeal were not detailed in the withdrawal request, it is understood that the appellant had disputes regarding tax arrears for the assessment year 2011-12. The appeal was part of the formal process to challenge the decisions made by the tax authorities at that time.

Vivad Se Vishwas Scheme, 2020

The Vivad Se Vishwas Scheme, 2020, was introduced by the Government of India to reduce pending income tax litigation, generate timely revenue for the government, and provide taxpayers with an opportunity to resolve their disputes without prolonged litigation. The scheme allows taxpayers to settle their disputes by paying the disputed tax amount, with a waiver of interest and penalties.

In this case, Rajiv Chandran opted to settle his dispute under the Vivad Se Vishwas Scheme. On 15th March 2021, his counsel submitted a letter to the Income Tax Appellate Tribunal (ITAT) requesting the withdrawal of the appeal, stating that the appellant had decided to resolve the issue through the Vivad Se Vishwas Scheme. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed as part of this request.

Tribunal Proceedings

The case was heard via video conferencing by the Delhi Bench ‘A’ of the Income Tax Appellate Tribunal (ITAT) on 25th March 2021. The bench comprised Vice President Shri G.S. Pannu and Judicial Member Shri Sudhanshu Srivastava. During the hearing, no one appeared on behalf of the appellant. However, the Senior Departmental Representative (DR), Shri M. Barnwal, was present on behalf of the respondent, the Income Tax Officer (ITO).

The Senior DR raised no objections to the withdrawal request, allowing the bench to proceed with dismissing the appeal.

Final Tribunal Order

The Tribunal accepted the appellant’s request for withdrawal and dismissed the appeal as withdrawn. The decision was announced during the virtual hearing itself on 25th March 2021.

The Tribunal’s order reflected the successful conclusion of the case under the Vivad Se Vishwas Scheme, thus providing finality to the appellant’s tax dispute for the assessment year 2011-12. This resolution under the scheme also underscores the effectiveness of the Vivad Se Vishwas initiative in reducing litigation and providing a quicker resolution of tax disputes.

Conclusion

The case of Rajiv Chandran vs ITO Ward-32(5), New Delhi, highlights the use of the Vivad Se Vishwas Scheme as a means to resolve tax disputes efficiently. By opting for the scheme, the appellant chose to avoid prolonged litigation, leading to a faster and more amicable resolution of the matter. This case serves as an example for other taxpayers facing similar disputes, illustrating how the Vivad Se Vishwas Scheme can be a viable option to settle tax liabilities with minimal additional financial burden.

Sd/-
(SUDHANSHU SRIVASTAVA)
JUDICIAL MEMBER

Sd/-
(G.S. PANNU)
VICE PRESIDENT

Assistant Registrar

Rajiv Chandran vs ITO Ward-32(5), New Delhi: Appeal Withdrawn Under Vivad Se Vishwas Scheme – ITA 6119/DEL/2019