This appeal was filed by Sharad Kumar (HUF), Chandausi (the appellant) against the order dated 04.06.2019 passed by the Commissioner of Income Tax (Appeals), Moradabad, for the assessment year 2014-15. The case was heard by the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘A’, through virtual hearing.
The appellant, Sharad Kumar (HUF), resident of 70, Ramnaumi Street, Chandausi, with PAN: AAXHS7848K, had filed the appeal against the Income Tax Officer, Ward 2(5), Chandausi, for the assessment year 2014-15. The case pertained to the tax arrears disputed by the appellant.
On 28.08.2020, the appellant submitted a letter requesting the withdrawal of the appeal, stating that they had opted to settle the dispute relating to the tax arrears under the ‘Vivad Se Vishwas Scheme, 2020’. This scheme was introduced by the government to resolve pending tax disputes by offering a waiver of interest and penalty if the disputed tax amount was paid.
The ITAT considered the appellant’s request for withdrawal of the appeal in light of the Vivad Se Vishwas Scheme. The tribunal, comprising Shri G.S. Pannu, Vice President, and Shri Sudhanshu Srivastava, Judicial Member, noted the situation and decided to consign the appeal to records, treating it as dismissed. The tribunal provided a caveat that if the dispute relating to tax arrears for the assessment year was not ultimately resolved under the scheme, the appellant would be at liberty to approach the tribunal for the reinstitution of the appeal, which the tribunal would consider appropriately as per law.
The appeal filed by Sharad Kumar (HUF) was dismissed as withdrawn under the Vivad Se Vishwas Scheme, subject to the caveat that the appellant could reinstitute the appeal if the dispute was not resolved. This decision highlights the tribunal’s consideration of government schemes aimed at resolving tax disputes and the flexibility provided to taxpayers in such scenarios.
Order pronounced in open court on 28/08/2020.
Sd/-
(Sudhanshu Srivastava)
Judicial Member
Sd/-
(G.S. Pannu)
Vice President
Dated: 28/08/2020
Copy forwarded to:
Assistant Registrar
ITAT, New Delhi
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