Case Number: ITA 3720/DEL/2019
Appellant: Sita Ram Yadav, Gurgaon
Respondent: ITO WARD – 4(2), Gurgaon
Assessment Year: 2015-16
Case Filed On: 2019-04-29
Order Type: Final Tribunal Order
Date of Order: 2021-06-29
Pronounced On: 2021-06-29
This article provides an in-depth analysis of the case ITA 3720/DEL/2019, involving Sita Ram Yadav and ITO Ward 4(2), Gurgaon. The case, filed on April 29, 2019, pertains to the assessment year 2015-16 and was concluded with a final tribunal order on June 29, 2021. The appellant, Sita Ram Yadav, opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
Mr. Sita Ram Yadav, residing in Gurgaon, had a tax dispute with the Income Tax Officer (ITO) Ward 4(2), Gurgaon. The case revolves around the assessment year 2015-16. The appellant contested the assessment order passed by the ITO, leading to an appeal before the Income Tax Appellate Tribunal (ITAT) Delhi.
The case was heard through video conferencing due to the ongoing COVID-19 pandemic. The hearing was presided over by Vice President Shri G.S. Pannu and Judicial Member Shri Ms. Madhumita Roy. The appellant was represented by Shri Umed Singh, C.A., while the revenue was represented by Ms. Anima Baranwal, Senior Departmental Representative.
During the virtual hearing on June 29, 2021, the learned counsel for the assessee, Shri Umed Singh, submitted a letter dated June 13, 2021, requesting the withdrawal of the appeal. The reason for withdrawal was the appellant’s decision to opt for the Vivad Se Vishwas Scheme, 2020, to settle the tax arrears for the assessment year under consideration. A certificate under section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also submitted to the tribunal as evidence.
The Senior Departmental Representative, Ms. Anima Baranwal, raised no objections to the withdrawal request. Considering the request and the certificate submitted, the tribunal accepted the appellant’s request for withdrawal of the appeal.
The tribunal pronounced its order on June 29, 2021, dismissing the appeal of the assessee, Sita Ram Yadav. The decision was pronounced during the conclusion of the virtual hearing.
The case ITA 3720/DEL/2019 highlights the utilization of the Vivad Se Vishwas Scheme, 2020, as an effective tool for taxpayers to resolve disputes amicably and efficiently. By opting for this scheme, Sita Ram Yadav was able to settle the tax dispute for the assessment year 2015-16, leading to the withdrawal and subsequent dismissal of the appeal by the Income Tax Appellate Tribunal, Delhi.
Tribunal Members:
Vice President: Shri G.S. Pannu
Judicial Member: Shri Ms. Madhumita Roy
For Assessee: Shri Umed Singh, C.A.
For Revenue: Ms. Anima Baranwal, Sr. D.R.
Date of Hearing: 29.06.2021
Date of Pronouncement: 29.06.2021
Order:
PER G.S PANNU, V.P.
This appeal by the Assessee for the A.Y. 2015-2016 is directed against the Order of the Ld. CIT(A)-1, Gurgaon, Dated 14.03.2019.
Learned Counsel for the Assessee appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 13.06.2021 has requested for withdrawal of the appeal filed by him and stated that the assessee has 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 has also been filed.
Learned Senior D.R. has no objection.
In view of the above, we accept the request of the assessee.
In the result, the appeal of the assessee is dismissed.
Above decision was pronounced on conclusion of Virtual Hearing on 29.06.2021.
Signed:
Ms. Madhumita Roy
Judicial Member
G.S. Pannu
Vice President
Delhi, Dated 29th June, 2021
VBP/-
Copy to:
// By Order //
Assistant Registrar : ITAT Delhi Benches : Delhi
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