Vikram Singh Rana vs ITO, Karnal: Appeal Withdrawn Under Vivaad Se Vishwas Scheme for AY 2008-09

Vikram Singh Rana vs ITO, Karnal: Appeal Withdrawn Under Vivaad Se Vishwas Scheme for AY 2008-09

Case Number: ITA 5754/DEL/2019

Appellant: Vikram Singh Rana, Yamunanagar

Respondent: ITO, Ward-5, Karnal

Assessment Year: 2008-09

Case Filed on: 2019-07-01

Order Type: Final Tribunal Order

Date of Order: 2021-01-25

Pronounced on: 2021-01-25

Introduction

This appeal by Vikram Singh Rana, pertaining to the assessment year 2008-09, was directed against the order of the Commissioner of Income-Tax (Appeals), Karnal, dated 07.05.2019. The case was heard and decided by the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘SMC-2’, on 25th January 2021.

Background

Vikram Singh Rana, the appellant, filed an appeal challenging the order of CIT(A), Karnal, for the assessment year 2008-09. The appeal was filed on 1st July 2019. However, at the outset, the counsel for the appellant sought permission to withdraw the appeal. This request was made because the appellant decided to settle the dispute under the Vivaad Se Vishwas Scheme, 2020.

Grounds of Appeal

The primary grounds of appeal were as follows:

1. The CIT(A) erred in sustaining the addition made towards unexplained income.
2. The order appealed against was bad in law and violated the principles of natural justice.
3. The appellant reserved the right to raise additional grounds at the time of hearing.

Tribunal Proceedings

The appeal was called for hearing on 25th January 2021. Despite the hearing being conducted through video conferencing, neither the appellant nor any representative was present. However, a letter was filed by the appellant’s counsel seeking permission to withdraw the appeal as the appellant had opted to settle the dispute under the Vivaad Se Vishwas Scheme, 2020.

Findings and Conclusion

The ITAT observed that the appellant had decided to settle the dispute under the Vivaad Se Vishwas Scheme, 2020, and sought permission to withdraw the appeal. The Tribunal acknowledged the request and dismissed the appeal as withdrawn. However, the Tribunal granted the appellant liberty to approach the Tribunal for the revival of the appeal if, for some technical reason, the dispute could not be settled under the Vivaad Se Vishwas Scheme, 2020.

Final Judgment

The ITAT dismissed the appeal based on the appellant’s request to withdraw it under the Vivaad Se Vishwas Scheme, 2020. The Tribunal provided the appellant with the option to revive the appeal if necessary.

Order

In the result, the appeal is dismissed.

Order pronounced in the open court in the presence of both representatives on 25th January 2021.

Sd/-
[N. K. BILLAIYA]
ACCOUNTANT MEMBER

Copy forwarded to:

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

Asst. Registrar, ITAT, New Delhi

Vikram Singh Rana vs ITO, Karnal: Appeal Withdrawn Under Vivaad Se Vishwas Scheme for AY 2008-09