Case Number: ITA 408/DEL/2019
Appellant: Sudershan Bhalla, New Delhi
Respondent: ACIT, Circle-31(1), New Delhi
Assessment Year: 2015-16
Case Filed On: 2019-01-21
Order Type: Final Tribunal Order
Date of Order: 2021-04-15
Pronounced On: 2021-04-15
Sudershan Bhalla, a resident of New Delhi, filed an appeal against the order of CIT(A)-11, New Delhi, dated 22.11.2018, for the assessment year 2015-16. The case involved tax arrears disputed by the appellant, leading to the filing of this appeal.
The appeal was heard virtually by the Delhi Bench ‘C’ of the Income Tax Appellate Tribunal, comprising Shri G.S. Pannu, Vice President, and Shri Kul Bharat, Judicial Member. Despite the virtual hearing, no representation was made on behalf of Sudershan Bhalla.
On 31.03.2021, the appellant, through a letter, requested the withdrawal of the appeal, citing the decision to settle the dispute under the Vivad Se Vishwas Scheme, 2020. This scheme was introduced by the Government of India to resolve pending tax disputes amicably.
The appellant provided a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, confirming the settlement of the tax arrears for the assessment year 2015-16.
The Senior Departmental Representative (DR), Shri R. K. Gupta, had no objections to the withdrawal request. Considering the appellant’s decision to opt for the Vivad Se Vishwas Scheme, the Tribunal accepted the withdrawal request.
Consequently, the appeal filed by Sudershan Bhalla was dismissed as withdrawn. The decision was announced at the conclusion of the virtual hearing on 15.04.2021.
The case of Sudershan Bhalla vs ACIT highlights the effective utilization of the Vivad Se Vishwas Scheme, 2020, to resolve pending tax disputes. This scheme provides taxpayers with an opportunity to settle their tax arrears amicably and avoid prolonged litigation.
In this case, the appellant chose to withdraw the appeal after opting for the scheme, which led to the dismissal of the appeal by the ITAT. The Tribunal’s decision underscores the importance of such settlement schemes in reducing the burden of pending tax disputes on the judicial system.
Overall, the Vivad Se Vishwas Scheme has proven to be a beneficial initiative for taxpayers and the tax administration alike, facilitating quicker resolution of disputes and enhancing tax compliance.
For more information on the Vivad Se Vishwas Scheme and its application in various cases, visit the official website of the Income Tax Department of India.
Sudershan Bhalla vs ACIT: Dispute Settlement under Vivad Se Vishwas Scheme – ITA 408/DEL/2019
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