Sahil Gupta vs ITO: Withdrawal of Appeal Under Vivad Se Vishwas Scheme for AY 2014-15

Sahil Gupta vs ITO: Withdrawal of Appeal Under Vivad Se Vishwas Scheme for AY 2014-15

Case Number: ITA 5717/DEL/2019

Appellant: Sahil Gupta, New Delhi

Respondent: ITO Ward 40(3), New Delhi

Assessment Year: 2014-15

Case Filed On: 2019-07-01

Order Type: Final Tribunal Order

Date of Order: 2021-04-15

Pronounced On: 2021-04-15

Background

The case involves Sahil Gupta as the appellant and the Income Tax Officer, Ward 40(3), New Delhi, as the respondent. The dispute pertains to tax arrears for the assessment year 2014-15. Sahil Gupta decided to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

Reason for Filing the Case

Sahil Gupta filed the case challenging the tax arrears for the assessment year 2014-15. However, during the proceedings, the appellant opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020, leading to the withdrawal of the appeal.

Tribunal Proceedings

On 15th April 2021, the tribunal, comprising Shri G.S. Pannu, Vice President, and Shri Kul Bharat, Judicial Member, heard the case.

The appellant was represented by none, as the AR of the appellant had requested the withdrawal of the appeal. The respondent was represented by Sh. R.K. Gupta, Sr. DR.

Arguments Presented

The appellant’s AR submitted a letter dated 13.01.2021 requesting the withdrawal of the appeal, stating that the appellant had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed.

The respondent had no objection to the withdrawal of the appeal.

Tribunal’s Decision

The tribunal considered the request for withdrawal of the appeal and the certificate filed under the Vivad Se Vishwas Scheme. The key points from the tribunal’s order are as follows:

Acceptance of Withdrawal Request

The tribunal accepted the appellant’s request for withdrawal of the appeal, noting that the appellant had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

Dismissal of Appeal

In light of the above, the tribunal dismissed the appeal as withdrawn.

Conclusion

The tribunal upheld the appellant’s request to withdraw the appeal under the Vivad Se Vishwas Scheme for the assessment year 2014-15. The tribunal dismissed the appeal as withdrawn, concluding the proceedings.

Order pronounced on: 15/04/2021

Signatories:

SHRI KUL BHARAT, Judicial Member

SHRI G.S. PANNU, Vice President

Dated: 15/04/2021

Copy forwarded to:

• Appellant
• Respondent
• CIT
• CIT(A)
• DR: ITAT

ASSISTANT REGISTRAR

ITAT NEW DELHI

Sahil Gupta vs ITO: Withdrawal of Appeal Under Vivad Se Vishwas Scheme for AY 2014-15