This article discusses the case of Navneet Agarwal vs DCIT, Circle 1(2), New Delhi, pertaining to the assessment year 2015-16. The case was filed on February 14, 2019, and the final order was pronounced on February 17, 2021. The case was concluded with the withdrawal of the appeal by Navneet Agarwal under the Vivad Se Vishwas Scheme, 2020.
Case Number: ITA 1205/DEL/2019
Appellant: Navneet Agarwal, New Delhi
Respondent: DCIT, Circle 1(2), New Delhi
Assessment Year: 2015-16
Order Type: Final Tribunal Order
Date of Order: February 17, 2021
Pronounced On: February 17, 2021
Court: Income Tax Appellate Tribunal, Delhi Bench ‘A’ (Through Video Conferencing)
Bench: Shri G.S. Pannu, Vice President, and Shri K. Narasimha Chary, Judicial Member
Navneet Agarwal, a resident of New Delhi, filed an appeal against the order of the Learned CIT(A)-9, New Delhi, for the assessment year 2015-16. The appellant sought to resolve the tax dispute under the provisions of the Direct Tax Vivad Se Vishwas Act, 2020.
The case was heard on February 17, 2021, via video conferencing. Despite the virtual hearing setup, no representation was made on behalf of the appellant, Navneet Agarwal. However, a letter dated February 5, 2021, was submitted by the appellant’s Authorized Representative (A.R.), requesting the withdrawal of the appeal. The letter indicated that the appellant had opted to settle the tax dispute for the assessment year under consideration through 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 proof of this intention.
Upon reviewing the request for withdrawal and the accompanying certificate, the Learned Senior DR raised no objections. Consequently, the Tribunal accepted the appellant’s request to withdraw the appeal. The final decision was announced at the conclusion of the virtual hearing on February 17, 2021. The appeal was officially dismissed as withdrawn.
The case of Navneet Agarwal vs DCIT highlights the effectiveness of the Vivad Se Vishwas Scheme in providing a mechanism for taxpayers to resolve their disputes amicably. The withdrawal of the appeal under this scheme not only demonstrates the appellant’s willingness to settle tax arrears but also reflects the efficacy of the scheme in reducing litigation.
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘A’ : NEW DELHI
(Through Video Conferencing)
BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND
SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER
ITA No. 1205/Del/2019
Assessment Year: 2015-16
NAVNEET AGARWAL,
496, SAINIK VIHAR,
PITAMPURA NORTH,
NEW DELHI – 34
(PAN: AUKPA0209K)
Vs.
DCIT, CIRCLE 1(2),
NEW DELHI
(Appellant) (Respondent)
Appellant by: None
Respondent by: Sh. M. Baranwal, Sr. DR.
Date of hearing: 17.02.2021
Date of pronouncement: 17.02.2021
ORDER
PER G.S. PANNU, VP:
This appeal by the assessee for the assessment year 2015-16 is directed against the Order of Learned CIT(A)-9, New Delhi.
2. None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee’s A.R. vide his letter dated 05.2.2021 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 aforesaid appeal.
5. In the result, the appeal of the assessee is dismissed as withdrawn.
Above decision was announced on conclusion of Virtual Hearing on 17th February, 2021.
Sd/- Sd/-
(K. NARASIMHA CHARY) (G.S. PANNU)
JUDICIAL MEMBER VICE PRESIDENT
SRB
Copy forwarded to:
1. Appellant.
2. Respondent.
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
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