This case involves the appellant, Sunil Kumar of New Delhi, and the Income Tax Officer of Ward-59(2), also in New Delhi. The case, identified by the case number ITA No. 1083/DEL/2019, pertains to the assessment year 2014-15. Filed on February 12, 2019, the final tribunal order was pronounced on November 24, 2020, via video conferencing.
The appellant Sunil Kumar, residing at 172, Block No. 1, Kanoongo Apartments, Patparganj, New Delhi, challenged the order of the learned Commissioner of Income Tax (Appeals) dated December 26, 2018. The dispute relates to tax arrears for the assessment year 2014-15, with the case filed to contest adjustments made by the Income Tax Department.
The case took a significant turn when the appellant, represented by CA Rahul Chourasia, opted to withdraw the appeal. The decision to withdraw was motivated by Sunil Kumar’s choice to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. This act is designed to reduce litigation and facilitate the resolution of pending disputes related to direct taxes. A certificate under Section 5(1) of the Act was submitted to affirm the settlement.
The tribunal, comprising Vice President Shri G.S. Pannu and Judicial Member Smt Madhumita Roy, accepted the withdrawal of the appeal. The Senior DR, Shri M. Barnwal, raised no objections to this motion. Consequently, the appeal was officially dismissed as withdrawn on the date of the hearing, i.e., November 24, 2020. The decision underscores the utility of the Vivad Se Vishwas Scheme as an effective alternative to prolonged litigation in resolving tax disputes.
This case highlights the practical aspects and benefits of the Vivad Se Vishwas Scheme, emphasizing its role in streamlining tax dispute resolutions and reducing the burden on the judiciary. It serves as a precedent for other taxpayers considering similar avenues for settling disputes with the tax authorities.
Withdrawal of ITA No. 1083/DEL/2019 Under Vivad Se Vishwas Scheme
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