Case Number: ITA 5395/DEL/2019
Appellant: Sunil Kumar Jain, New Delhi
Respondent: ACIT, Circle-18(2), New Delhi
Assessment Year: 2015-16
Result: 2015-16
Case Filed On: 2019-06-14
Order Type: Final Tribunal Order
Date of Order: 2020-12-18
Pronounced On: 2020-12-18
The Income Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi, heard the case ITA 5395/DEL/2019 filed by Sunil Kumar Jain, New Delhi, against the ACIT, Circle-18(2), New Delhi. The primary issue was the withdrawal of the appeal by the appellant under the Vivad Se Vishwas Scheme, 2020, for the assessment year 2015-16.
Sunil Kumar Jain, the appellant, had filed an appeal against the order of the learned CIT(A)-38, New Delhi, dated 29th April 2019. The appeal pertained to the assessment year 2015-16. However, during the proceedings, the appellant decided to settle the dispute relating to the tax arrears under the Vivad Se Vishwas Scheme, 2020.
On 15th December 2020, the appellant’s counsel, Shri Aditya Jain, CA, requested the withdrawal of the appeal via email. The request was based on the appellant’s decision to opt for the Vivad Se Vishwas Scheme, 2020, to settle the tax arrears. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, confirming the settlement was also filed.
Shri Jagdish Singh, Senior DR, representing the respondent, the ACIT Circle-18(2), New Delhi, had no objection to the appellant’s request for withdrawal of the appeal.
The Tribunal, comprising Shri G.S. Pannu, Vice President, and Shri Sudhanshu Srivastava, Judicial Member, accepted the appellant’s request for withdrawal of the appeal. The Tribunal noted that the appellant had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020, and had submitted the required certificate.
As a result, the appeal was dismissed as withdrawn. The decision was announced in the presence of both parties during the virtual hearing on 18th December 2020.
In conclusion, the appeal filed by Sunil Kumar Jain for the assessment year 2015-16 was dismissed as withdrawn following the appellant’s decision to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the withdrawal request, and the appeal was accordingly dismissed.
Order Pronounced in the Open Court on: 18/12/2020
Members Present:
Shri G.S. Pannu, Vice President
Shri Sudhanshu Srivastava, Judicial Member
Dated: 18/12/2020
Assistants: VK
Copy Forwarded to:
Assistant Registrar
ITAT New Delhi
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