Case Number: ITA 454/DEL/2019
Appellant: Renu Jain, New Delhi
Respondent: ITO, Ward-55(2), New Delhi
Assessment Year: 2015-16
Case Filed On: 2019-01-22
Order Type: Final Tribunal Order
Date of Order: 2021-03-03
Pronounced On: 2021-03-03
The case of Renu Jain vs ITO Ward-55(2) pertains to the assessment year 2015-16 and involves the appellant, Ms. Renu Jain, appealing against the order passed by the learned CIT(A)-19, New Delhi. The appeal was filed on 2019-01-22 and was finally decided on 2021-03-03 by the Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘D’ through video conferencing.
Ms. Renu Jain, the appellant, filed an appeal against the order of the learned CIT(A)-19, New Delhi dated 30.11.2018, for the assessment year 2015-16. The case was selected for scrutiny, and various notices were issued during the assessment proceedings.
During the virtual hearing on 03.03.2021, none appeared on behalf of the appellant. However, the learned counsel for the appellant had, via a letter dated 23.02.2021, requested the withdrawal of the appeal. The reason for this withdrawal was that the appellant had opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed.
The learned Senior Departmental Representative (DR) had no objection to the withdrawal of the appeal. Considering the request made by the appellant and the absence of any objection from the DR, the Tribunal accepted the request for withdrawal of the appeal.
The Tribunal’s order stated:
“In view of the above, we accept the request of the assessee for withdrawal of the appeal. In the result, the appeal of the assessee is dismissed as withdrawn.”
The decision was pronounced in the virtual hearing on 03.03.2021 by Shri G.S. Pannu, Vice President, and Shri Kul Bharat, Judicial Member.
The ITAT’s decision in the case of Renu Jain vs ITO Ward-55(2) for the assessment year 2015-16 highlights the effectiveness of the Vivad Se Vishwas Scheme, 2020, in resolving tax disputes amicably. The scheme provides taxpayers an opportunity to settle their disputes by paying the due taxes and getting a waiver on interest and penalty. This case serves as an example of the scheme’s utility in reducing litigation and promoting tax compliance.
This decision has significant implications for taxpayers looking to settle their disputes under the Vivad Se Vishwas Scheme. It underscores the scheme’s benefits and the ease with which appeals can be withdrawn once the dispute is resolved under the scheme. Taxpayers are encouraged to utilize such schemes to avoid prolonged litigation and ensure timely compliance with tax laws.
The ITAT’s ruling in this case reaffirms the Tribunal’s role in facilitating dispute resolution through government schemes like Vivad Se Vishwas. It also highlights the importance of timely and effective communication between taxpayers and tax authorities to resolve disputes amicably. This case serves as a reminder to taxpayers to take advantage of such schemes to settle their tax disputes efficiently.
Renu Jain vs ITO Ward-55(2): Appeal Withdrawal under Vivad Se Vishwas Scheme – ITA 454/DEL/2019
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