Case Number: ITA 187/DEL/2021
Appellant: Sunita Agarwal, Delhi
Respondent: ACIT, Circle-16(1), Delhi
Assessment Year: 2014-15
Result: 2014-15
Case Filed on: 2021-03-08
Order Type: Final Tribunal Order
Date of Order: 2021-07-30
Pronounced on: 2021-07-30
The appellant, Sunita Agarwal, filed an appeal against the order u/s 250 r.w.s. 254 of the Income Tax Act, 1961 dated 30.12.2016 for the assessment year 2014-15. The case was heard by the Income Tax Appellate Tribunal, Delhi Bench ‘A’ on 30.07.2021 through video conferencing.
The appeal was directed against the decision made by the Assessing Officer, represented by the Assistant Commissioner of Income Tax (ACIT), Circle-16(1), Delhi. The appellant challenged the assessment order which had resulted in certain tax arrears.
On the date of the virtual hearing, no representative appeared on behalf of Sunita Agarwal. However, a letter dated 17.07.2021 was received via email from the appellant’s counsel, requesting the withdrawal of the appeal. The letter stated that the appellant had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, confirming the settlement of the tax arrears, was also submitted.
Given the request for withdrawal and the certificate of settlement, the learned Senior Departmental Representative (DR) had no objection to the withdrawal of the appeal. The Tribunal accepted the request and dismissed the appeal as withdrawn.
The appeal by Sunita Agarwal for the assessment year 2014-15 was dismissed as withdrawn, following the appellant’s decision to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. The Tribunal’s decision was announced at the conclusion of the virtual hearing on 30.07.2021.
Order Pronounced: 30th July 2021
Judges: G.S. Pannu, Vice President, and Amit Shukla, Judicial Member
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