Uday Singh vs ITO Ward – 1(5), Ghaziabad: Vivad Se Vishwas Scheme Settlement

Uday Singh vs ITO Ward – 1(5), Ghaziabad: Vivad Se Vishwas Scheme Settlement

Case Number: ITA 5801/DEL/2019
Appellant: Uday Singh, Ghaziabad
Respondent: ITO Ward – 1(5), Ghaziabad
Assessment Year: 2009-10
Result: Appeal dismissed as withdrawn
Case Filed on: 2019-07-03
Order Type: Final Tribunal Order
Date of Order: 2021-03-04
Pronounced on: 2021-03-04

Introduction

This appeal by Uday Singh (the appellant) pertains to the assessment year 2009-10 and is directed against the order dated 22.03.2019, passed by the learned Commissioner of Income-tax (Appeals), Ghaziabad. The appeal was heard through video conferencing on 4th March 2021 and pronounced on the same day before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘SMC-1’, New Delhi.

Background

The appellant filed an appeal against the assessment order passed by the Income Tax Officer (ITO), Ward – 1(5), Ghaziabad, for the assessment year 2009-10. However, during the course of the proceedings, the appellant opted to settle the dispute relating to the tax arrears under the Vivad Se Vishwas Scheme, 2020.

Grounds of Appeal

The appellant initially raised the appeal against the assessment order, challenging the tax demands and additions made by the ITO. However, the specifics of the grounds raised were not discussed during the hearing as the appellant chose to withdraw the appeal.

Hearing and Proceedings

The hearing was held on 4th March 2021 via video conferencing. None appeared on behalf of the appellant, and no adjournment application was filed. An application for withdrawal of the appeal was submitted by the appellant, stating that the appellant opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020, and had filed the necessary Forms 1 & 2 with the Tax Department. The settlement was processed and accepted by the Tax Department, evidenced by the issuance of Form 3.

Respondent’s Arguments

The respondent, represented by Shri R.K. Gupta, Senior Departmental Representative (Sr. DR), had no objection to the appellant’s request for withdrawal of the appeal.

Tribunal’s Decision

The tribunal, comprising Shri R.K. Panda, Accountant Member, and Shri Kuldip Singh, Judicial Member, accepted the appellant’s request for withdrawal of the appeal. The tribunal noted that the appellant had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020, and therefore, the appeal was dismissed as withdrawn. The tribunal also provided the appellant with the liberty to restore the appeal in case the dispute was not settled as per the scheme.

Conclusion

The tribunal’s decision to dismiss the appeal as withdrawn was pronounced on 4th March 2021. The tribunal acknowledged the appellant’s decision to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

Order Pronounced in the Open Court on 4th March, 2021.

Signed:
R.K. Panda, Accountant Member
Kuldip Singh, Judicial Member

Dated: 4th March, 2021
TS

Copy Forwarded to:

1. Appellant
2. Respondent
3. CIT
4. CIT(A), Ghaziabad
5. DR

Assistant Registrar, ITAT, New Delhi

Uday Singh vs ITO Ward – 1(5), Ghaziabad: Vivad Se Vishwas Scheme Settlement