This article provides a comprehensive analysis of the case ITA 250/DEL/2019, where the appellant, Yogesh Garg from Faridabad, sought to withdraw his appeal against the assessment order issued by the Income Tax Officer (ITO), Ward-2(5), Faridabad, for the assessment year 2015-16. The appeal was withdrawn as the appellant opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
The appellant, Yogesh Garg, filed an appeal against the order dated 30.11.2018 passed by the Commissioner of Income Tax (Appeals), Faridabad. The assessment year in question was 2015-16, and the appeal was filed on 14.01.2019.
The main contention in the appeal was related to the assessment made by the ITO. However, the specifics of the assessment dispute were not elaborated upon as the appellant chose to settle the matter under the Vivad Se Vishwas Scheme, 2020.
The case was heard on 03.03.2021 by the Delhi ‘D’ Bench of the Income Tax Appellate Tribunal (ITAT). The bench comprised Shri G.S. Pannu, Vice President, and Shri Kul Bharat, Judicial Member. The appellant was represented by Sh. Vivek Bansal, Advocate, while the respondent was represented by Sh. M. Barnwal, Senior Departmental Representative (DR).
The appellant, through his counsel, submitted a letter dated 01.03.2021 requesting the withdrawal of the appeal. The request was made on the grounds that the appellant had opted to settle the tax 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 filed to substantiate this claim.
The Senior DR had no objection to the appellant’s request for withdrawal of the appeal.
The tribunal reviewed the appellant’s request and the certificate filed under the Vivad Se Vishwas Scheme. Considering the absence of any objection from the respondent, the tribunal accepted the request for withdrawal of the appeal.
The tribunal acknowledged the appellant’s decision to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020, and found the request for withdrawal to be in order. The decision emphasized the acceptance of dispute resolution schemes introduced by the government, aiming to reduce litigation and expedite tax dispute settlements.
In the final judgment, the tribunal dismissed the appeal as withdrawn, aligning with the appellant’s request and the provisions of the Vivad Se Vishwas Scheme.
This case highlights the effectiveness of the Vivad Se Vishwas Scheme in providing taxpayers with an opportunity to resolve tax disputes amicably and expeditiously. The scheme encourages taxpayers to settle pending disputes, thereby reducing the burden on appellate authorities and facilitating faster resolution of tax-related issues.
The order was pronounced in the open court on 03rd March 2021 by Shri G.S. Pannu, Vice President, and Shri Kul Bharat, Judicial Member.
Case Number: ITA 250/DEL/2019
Appellant: Yogesh Garg, Faridabad
Respondent: ITO, Ward-2(5), Faridabad
Assessment Year: 2015-16
Order Type: Final Tribunal Order
Date of Order: 2021-03-03
Date of Pronouncement: 2021-03-03
This case exemplifies the utilization of government schemes aimed at resolving tax disputes efficiently and underscores the procedural aspects of withdrawing an appeal under such schemes.
Yogesh Garg’s Appeal in ITA 250/DEL/2019: Settlement Under Vivad Se Vishwas Scheme
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