Seva Ram vs. ITO Noida: Withdrawal of Appeal under Vivad Se Vishwas Scheme for AY 2010-11

Seva Ram vs. ITO Noida: Withdrawal of Appeal under Vivad Se Vishwas Scheme for AY 2010-11

Case Number: ITA 6557/DEL/2019
Assessment Year: 2010-11
Filed Date: 2019-08-07
Order Date: 2020-12-23
Pronounced On: 2020-12-23

Background:

The case pertains to an appeal filed by Seva Ram, a resident of Gautam Budh Nagar, against the Income Tax Officer (ITO), Ward-3(4), Noida, for the assessment year 2010-11. The appeal was filed challenging the order passed by the Commissioner of Income Tax (Appeals) [CIT(A)]-I, Noida, on December 31, 2018. The appellant sought relief from the Income Tax Appellate Tribunal (ITAT) regarding certain disputed tax assessments made by the ITO.

Why the Case Was Filed:

The appeal was filed by Seva Ram to contest the tax assessment and the decision of the CIT(A), which might have involved unfavorable adjustments or additions to his taxable income for the assessment year 2010-11. The appellant approached the ITAT to seek a revision or reversal of the CIT(A)’s order.

Withdrawal Under Vivad Se Vishwas Scheme 2020:

During the pendency of the appeal, Seva Ram opted to resolve the tax dispute under the Direct Tax Vivad Se Vishwas Scheme 2020, introduced by the Government of India. The scheme provided an opportunity for taxpayers to settle their disputes by paying a specified percentage of the disputed tax amount. Seva Ram submitted the necessary forms, including Form-1 (declaration) and Form-2 (undertaking), to the income tax authorities. Consequently, Form-3 was generated by the Department, confirming the acceptance of his application under the scheme.

Tribunal’s Decision:

1. Acceptance of Withdrawal:

The ITAT Delhi Bench, comprising Judicial Member Shri Bhavnesh Saini and Accountant Member Shri Anil Chaturvedi, considered the request made by Seva Ram for the withdrawal of his appeal. The Revenue, represented by Senior DR Shri Prakash Dubey, had no objection to the withdrawal. The tribunal, therefore, accepted the withdrawal request.

2. Conditional Dismissal:

The tribunal dismissed the appeal as withdrawn but added a caveat. The order stated that if the tax dispute for the assessment year 2010-11 is not ultimately resolved under the Vivad Se Vishwas Scheme, Seva Ram would have the liberty to approach the tribunal to reinstitute the appeal. The tribunal assured that it would consider any such application appropriately in accordance with the law.

Conclusion:

The appeal filed by Seva Ram against the ITO, Ward-3(4), Noida, for the assessment year 2010-11 was dismissed following the appellant’s decision to opt for the Vivad Se Vishwas Scheme 2020. The ITAT Delhi Bench accepted the withdrawal with a provision that the appellant could reinstitute the appeal if the dispute is not resolved under the scheme. This decision marked the conclusion of the case, with the appeal being formally withdrawn.

Order Pronounced in Open Court: 23rd December 2020

Bench: Shri Bhavnesh Saini, Judicial Member, and Shri Anil Chaturvedi, Accountant Member

Seva Ram vs. ITO Noida: Withdrawal of Appeal under Vivad Se Vishwas Scheme for AY 2010-11