Case Number: ITA 3726/DEL/2019
Appellant: Yogesh Gambhir, Delhi
Respondent: ACIT Central Circle-19, 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, 2021
Pronounced On: December 24, 2021
Tribunal Bench: Delhi Bench ‘F’, New Delhi (Through Video Conferencing)
Members: Shri R.K. Panda (Accountant Member) and Shri N.K. Choudhary (Judicial Member)
The case of Yogesh Gambhir vs. ACIT Central Circle-19, 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 3726/DEL/2019, pertains to the assessment year 2015-16. The final tribunal order, issued on December 24, 2021, provides a detailed account of the proceedings and the reasons behind the appeal’s dismissal.
The appellant, Yogesh Gambhir, a resident of Delhi, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-27, New Delhi, dated March 20, 2019. The appellant contested the assessment made by the Assistant Commissioner of Income Tax (ACIT) Central Circle-19, New Delhi, for the assessment year 2015-16.
The hearing was conducted virtually on December 24, 2021. The appellant was represented by Shri Ashish Sachdeva, C.A., 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 14, 2021, 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 R.K. Panda and Shri N.K. Choudhary, 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, 2021, marks the dismissal of the appeal filed by Yogesh Gambhir. 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 Yogesh Gambhir highlights its significance in the Indian tax system.
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHARY, JUDICIAL MEMBER I.T.A. No. 3726/DEL/2019 (A.Y 2015-16) Yogesh Gambhir 22, B/2 Karol Bagh, Central Delhi Delhi PAN: AAKPG2771N Vs. ACIT Central Circle-19 New Delhi. (Appellant) (Respondent) ORDER PER R.K. PANDA, AM: This appeal is filed by the assessee against the order dated 20/03/2019 passed by CIT(A)-27, New Delhi for assessment year 2015-16. 2. Before us, the Ld. AR submitted that the assessee has moved an application dated 14th December, 2021 to resolve the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No. 3 dated 30/01/2021. It is seen that the assessee has also enclosed Form No. 4 dated 25/03/2021. Therefore, the appeal of the assessee is dismissed. 3. In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider the same. The appeal of the assessee is dismissed as withdrawn. 4. In the result, appeal of the assessee is dismissed. Order pronounced in the Open Court on this 24th Day of December, 2021 in presence of both the parties. Sd/- Sd/- (N.K. CHOUDHARY) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 24/12/2021 R. Naheed Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI
Yogesh Gambhir vs. ACIT CC-19, New Delhi: Appeal Dismissed Due to Vivad Se Vishwas Scheme
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