Case Number: ITA 3727/DEL/2019
Appellant: Ved Mittal, New Delhi
Respondent: ITO Ward-61(3), New Delhi
Assessment Year: 2015-16
Result: Appeal Dismissed
Case Filed On: April 29, 2019
Order Type: Final Tribunal Order
Date of Order: December 24, 2020
Pronounced On: December 24, 2020
Tribunal Bench: Delhi Bench ‘F’, New Delhi (Through Video Conferencing)
Members: Shri G.S. Pannu (Vice President) and Shri Sudhanshu Srivastava (Judicial Member)
The case of Ved Mittal vs. ITO Ward-61(3), New Delhi, concerns the appellant’s decision to withdraw his appeal and settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. This case, registered under ITA 3727/DEL/2019, pertains to the assessment year 2015-16. The final tribunal order, issued on December 24, 2020, provides a detailed account of the proceedings and the reasons behind the appeal’s dismissal.
The appellant, Ved Mittal, a resident of New Delhi, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-38, New Delhi, dated March 18, 2019. The appellant contested the assessment made by the Income Tax Officer (ITO) Ward-61(3), New Delhi, for the assessment year 2015-16.
The hearing was conducted virtually on December 24, 2020. The appellant was represented by Ms. Saumya Jain, Advocate, while the respondent was represented by Shri M. Barnwal, Senior Departmental Representative (Sr. DR).
During the virtual hearing, the appellant’s counsel submitted a letter dated December 21, 2020, requesting the withdrawal of the appeal. The letter stated that the appellant had opted to settle the tax arrears dispute for the assessment year under consideration 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 of the settlement.
The Senior Departmental Representative, Shri M. Barnwal, raised no objection to the withdrawal request submitted by the appellant.
The tribunal, comprising Shri G.S. Pannu and Shri Sudhanshu Srivastava, reviewed the appellant’s request and the certificate submitted. Given the appellant’s decision to settle the dispute under the Vivad Se Vishwas Scheme, the tribunal accepted the withdrawal request and dismissed the appeal.
The final order pronounced on December 24, 2020, marks the dismissal of the appeal filed by Ved Mittal. The tribunal’s acceptance of the withdrawal request underscores the efficacy of the Vivad Se Vishwas Scheme in resolving tax disputes efficiently. The decision was pronounced on the same day as the hearing, highlighting the prompt resolution of the case.
The following summary outlines the key points of the tribunal’s order:
This case exemplifies the effectiveness of the Vivad Se Vishwas Scheme in providing a resolution framework for taxpayers seeking to settle disputes amicably and avoid prolonged litigation.
The Vivad Se Vishwas Scheme, 2020, introduced by the Indian government, aims to reduce litigation in direct taxes. By offering a settlement mechanism, the scheme encourages taxpayers to resolve disputes by paying due taxes with a waiver of interest and penalties. The successful implementation of this scheme in the case of Ved Mittal highlights its significance in the Indian tax system.
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 3727/Del/2019 Assessment year 2015-16 Shri Ved Mittal, LD-188, SFS Tower Apartments, Pitampura, New Delhi-110026 (PAN: AAFPM5711P) Vs. Income Tax officer, Ward-61(3), Gurgaon. (Appellant) (Respondent) Appellant by: Ms Saumya Jain, Advocate Respondent by: Shri M. Barnwal, Sr. DR Date of hearing: 24.12.2020 Date of pronouncement: 24.12.2020 ORDER PER G.S. PANNU, VICE PRESIDENT: This appeal by the assessee is directed against the order of learned Commissioner of Income Tax(A)-38, New Delhi dated 18.03.2019 and pertains to assessment year 2015-16. 2. The learned counsel for the assessee, vide letter dated 21.12.2020, received through email, has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year 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 appeal. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 24th December, 2020. Sd/- Sd/- (SUDHANSHU SRIVASTAVA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT ‘GS’ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT By Order Assistant Registrar
Ved Mittal vs. ITO Ward-61(3), New Delhi: Appeal Dismissed Due to Vivad Se Vishwas Scheme
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