Case Number: ITA 3724/DEL/2019
Appellant: Sonam Jain, Delhi
Respondent: ITO Ward-70(4), New Delhi
Assessment Year: 2015-16
Result: Appeal Dismissed
Case Filed On: April 29, 2019
Order Type: Final Tribunal Order
Date of Order: March 17, 2021
Pronounced On: March 17, 2021
Tribunal Bench: Delhi “D” Bench, New Delhi (Through Video Conferencing)
Members: Shri G.S. Pannu (Vice President) and Shri K. Narsimha Chary (Judicial Member)
The case of Sonam Jain vs. ITO Ward-70(4), New Delhi, concerns the appellant’s decision to withdraw her appeal and settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. This case, registered under ITA 3724/DEL/2019, pertains to the assessment year 2015-16. The final tribunal order, issued on March 17, 2021, provides a detailed account of the proceedings and the reasons behind the appeal’s dismissal.
The appellant, Sonam Jain, a resident of Delhi, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-21, New Delhi, dated March 11, 2019. The appellant contested the assessment made by the Income Tax Officer (ITO) Ward-70(4), New Delhi, for the assessment year 2015-16.
The hearing was conducted virtually on March 17, 2021. The appellant was represented by Shri Harish Choudhary, C.A., while the respondent was represented by Shri M. Barnwal, Senior Departmental Representative (Sr. DR).
During the virtual hearing, the appellant’s counsel submitted a letter dated March 8, 2021, requesting the withdrawal of the appeal. The letter stated that the appellant had opted to settle the tax arrears dispute for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate under section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also submitted as evidence of the settlement.
The Senior Departmental Representative, Shri M. Barnwal, raised no objection to the withdrawal request submitted by the appellant.
The tribunal, comprising Shri G.S. Pannu and Shri K. Narsimha Chary, reviewed the appellant’s request and the certificate submitted. Given the appellant’s decision to settle the dispute under the Vivad Se Vishwas Scheme, the tribunal accepted the withdrawal request and dismissed the appeal.
The final order pronounced on March 17, 2021, marks the dismissal of the appeal filed by Sonam Jain. The tribunal’s acceptance of the withdrawal request underscores the efficacy of the Vivad Se Vishwas Scheme in resolving tax disputes efficiently. The decision was pronounced on the same day as the hearing, highlighting the prompt resolution of the case.
The following summary outlines the key points of the tribunal’s order:
This case exemplifies the effectiveness of the Vivad Se Vishwas Scheme in providing a resolution framework for taxpayers seeking to settle disputes amicably and avoid prolonged litigation.
The Vivad Se Vishwas Scheme, 2020, introduced by the Indian government, aims to reduce litigation in direct taxes. By offering a settlement mechanism, the scheme encourages taxpayers to resolve disputes by paying due taxes with a waiver of interest and penalties. The successful implementation of this scheme in the case of Sonam Jain highlights its significance in the Indian tax system.
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “D” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARSIMHA CHARY, JUDICIAL MEMBER ITA No. 3724/Del/2019 Assessment Year: 2015-16 Sonam Jain, E-18, Green Park, Delhi-110016. PAN: AHNPJ2980Q Vs. ITO, Ward-70(4), New Delhi. (Appellant) (Respondent) Appellant by: Shri Harish Choudhary, C.A. Respondent by: Shri M. Barnwal, Sr. DR Date of Hearing: 17.03.2021 Date of Pronouncement: 17.03.2021 ORDER PER G.S. PANNU, VP: This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-21, New Delhi dated 11.03.2019. 2. The learned counsel for the assessee, vide its letter dated 08.03.2021, received through email, 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. 3. Learned Senior DR has no objection. 4. In view of the above, we accept the request of the assessee for withdrawal of the appeal. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 17th March, 2021. Sd/- Sd/- (K. NARSIMHA CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI
Sonam Jain vs. ITO Ward-70(4), New Delhi: Appeal Dismissed Due to Vivad Se Vishwas Scheme
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