Satish Mehta vs ACIT Central Circle-20, New Delhi: Vivad Se Vishwas Scheme Settlement

Satish Mehta vs ACIT Central Circle-20, New Delhi: Vivad Se Vishwas Scheme Settlement

Case Number: ITA 5794/DEL/2019
Appellant: Satish Mehta, Chandigarh
Respondent: ACIT Central Circle-20, New Delhi
Assessment Year: 2013-14
Result: Appeal dismissed as withdrawn
Case Filed on: 2019-07-03
Order Type: Final Tribunal Order
Date of Order: 2021-09-29
Pronounced on: 2021-09-29

Introduction

This appeal by Satish Mehta (the appellant) pertains to the assessment year 2013-14 and is directed against the order dated 4th June 2019, passed by the learned Commissioner of Income-tax (Appeals) [CIT(A)]-27, New Delhi. The appeal was heard through video conferencing on 29th September 2021 before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘E’, New Delhi.

Background

The appellant had filed an appeal against the assessment order passed by the Assistant Commissioner of Income Tax (ACIT), Central Circle-20, New Delhi, for the assessment year 2013-14. However, during the course of the proceedings, the appellant opted to settle the dispute relating to the tax arrears under the Vivad Se Vishwas Scheme, 2020.

Grounds of Appeal

The appellant raised the appeal against the assessment order, challenging the tax demands and additions made by the ACIT. However, the specifics of the grounds raised were not discussed during the hearing as the appellant chose to withdraw the appeal.

Hearing and Proceedings

The hearing was held on 29th September 2021 via video conferencing. None appeared on behalf of the appellant at the time of the virtual hearing. The appellant’s Authorized Representative (A.R.) had previously submitted a request for withdrawal of the appeal via letter dated 23rd September 2021. The request stated that the appellant opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020, and a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed.

Respondent’s Arguments

The respondent, represented by Shri Gaurav Pundir, Senior Departmental Representative (Sr. DR), had no objection to the appellant’s request for withdrawal of the appeal.

Tribunal’s Decision

The tribunal, comprising Shri R.K. Panda, Accountant Member, and Ms. Suchitra Kamble, Judicial Member, accepted the appellant’s request for withdrawal of the appeal. The tribunal noted that the appellant had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020, and therefore, the appeal was dismissed as withdrawn.

Conclusion

The tribunal’s decision to dismiss the appeal as withdrawn was pronounced on the conclusion of the virtual hearing held on 29th September 2021. The tribunal acknowledged the appellant’s decision to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

Order Pronounced in the Open Court on 29th September, 2021.

Signed:
R.K. Panda, Accountant Member
Ms. Suchitra Kamble, Judicial Member

Dated: 29th September, 2021
VK.

Copy Forwarded to:

1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR

Assistant Registrar, ITAT, New Delhi

Satish Mehta vs ACIT Central Circle-20, New Delhi: Vivad Se Vishwas Scheme Settlement