Case Number: ITA 5499/DEL/2019
Appellant: Sushil Thadani, Delhi
Respondent: ACIT Circle-47(1), New Delhi
Assessment Year: 2012-13
Case Filed On: 2019-06-21
Order Type: Final Tribunal Order
Date of Order: 2021-04-15
Pronounced On: 2021-04-15
In the Income Tax Appellate Tribunal Delhi Bench ‘C’, the case of Sushil Thadani vs ACIT Circle-47(1), New Delhi was heard through video conferencing. The appellant, Sushil Thadani, sought to withdraw his appeals for several assessment years, including AY 2012-13, under the Vivad Se Vishwas Scheme 2020.
The appellant, Sushil Thadani, through his representative Anil Jain D.D. & Co., filed appeals for the assessment years 2011-12, 2012-13, 2013-14, and 2015-16. These appeals were directed against the orders of the CIT(A)-16, New Delhi, dated 25.04.2019.
During the virtual hearing held on 15.04.2021, the learned counsel for the appellant submitted a letter dated 05.04.2021, requesting the withdrawal of the appeals. The reason cited for this withdrawal was that the appellant had opted to settle the disputes related to tax arrears 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.
The hearing was presided over by Shri G.S. Pannu, Vice President, and Shri Kul Bharat, Judicial Member. During the hearing, the learned Senior DR, Sh. R.K. Gupta, had no objections to the withdrawal request made by the appellant.
Upon reviewing the request and the supporting documents, the Tribunal accepted the appellant’s request for withdrawal of the appeals. Consequently, the appeals for the assessment years 2011-12, 2012-13, 2013-14, and 2015-16 were dismissed as withdrawn.
The Tribunal concluded the hearing by announcing the decision on 15th April 2021, affirming the withdrawal of the appeals under the Vivad Se Vishwas Scheme 2020. The order was signed by both the Judicial Member, Shri Kul Bharat, and the Vice President, Shri G.S. Pannu.
The case of Sushil Thadani vs ACIT Circle-47(1), New Delhi (ITA 5499/DEL/2019) exemplifies the resolution of tax disputes through the Vivad Se Vishwas Scheme 2020. By opting for this scheme, the appellant successfully withdrew his appeals, leading to the dismissal of the cases by the Tribunal.
The decision was officially documented and the order was circulated to all relevant parties, including the appellant, respondent, CIT, CIT(A), and the DR, ITAT. This case highlights the efficacy of the Vivad Se Vishwas Scheme in resolving prolonged tax disputes amicably and efficiently.
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘C’: NEW DELHI
(Through Video Conferencing)
BEFORE
SHRI G.S. PANNU, VICE PRESIDENT AND
SHRI KUL BHARAT, JUDICIAL MEMBER
ITA No.5498/Del/2019
Assessment Year : 2011-12
ITA No.5499/Del/2019
Assessment Year : 2012-13
ITA No.5500/Del/2019
Assessment Year : 2013-14
ITA No.5501/Del/2019
Assessment Year: 2015-16
Sh. Sushil Thadani
C/o. Anil Jain D.D. & Co.,
611, Surya Kiran Building,
K.G.Marg,
Delhi- 110001
PAN: AAGPT7462H
Vs.
ACIT,
Circle-47(1)
New Delhi
(Appellant) (Respondent)
Appellant by : None
Respondent by : Sh. R.K.Gupta, Sr. DR
Date of hearing: 15.04.2021
Date of pronouncement: 15.04.2021
ORDER
PER G.S. PANNU, VP:
These appeals by the assessee for the assessment years 2011-12, 2012-13, 2013-14 & 2015-16 respectively are directed against the order of learned CIT(A)-16, New Delhi, dated 25.04.2019.
2. None appeared on behalf of the assessee at the time of virtual hearing. The learned counsel for the assessee, vide its letter dated 05.04.2021, received by email, has requested for withdrawal of the appeals filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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 appeals.
5. In the result, the appeals of the assessee are dismissed as withdrawn.
Above decision was announced on conclusion of Virtual Hearing on 15th April, 2021.
Sd/- Sd/-
(KUL BHARAT) (G.S. PANNU)
JUDICIAL MEMBER VICE PRESIDENT
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
By Order
Assistant Registrar,
ITAT, Delhi
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