What did the Tribunal hold?

The Tribunal noted that the dispute for the assessment year in question was settled under the Vivad Se Vishwas Scheme. Consequently, the appeal filed by the Revenue was liable to be dismissed as withdrawn.

The Revenue Department filed an appeal against an order concerning assessment year 2010-11. The assessee had opted for the Vivad Se Vishwas Scheme, 2020, and completed the payment process.

What were the issues?

Whether the Revenue's appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

ACIT vs Sushil Kumar Goel | ITAT Delhi 2022

Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI

Before: SHRI PRADIP KUMAR KEDIA & SHRI NARENDER KUMAR CHOUDHRY

Hearing: 14.09.2022Pronounced: 14.09.2022

order dated 29.08.2019 impugned passed by the ld. Commissioner of Income tax (Appeals)-12, New Delhi (in short “Ld. Commissioner”), u/s 250(6) of the Income Tax Act, 1961 (in short “the Act”), pertaining to the assessment year 2010-11.

None appeared on behalf of the Assessee at the hearing. However, we find that the Assessee has filed an application mentioning that for the assessment year in question the Assessee has opted for VIVAD SE VISHWAS SCHEME, 2020 and the department has also issued Form No. 5 and as such the matter have been concluded at the department part also. For the sake of clarity the application filed by the Assessee is reproduced herein below:

“In regard to Notice dated 30.03.2022 for hearing fixed on 13.06.2022 received in the aforesaid matter, we would like to bring to your notice that application under the Vivad Se Vishwas Scheme has been filed by the assessee on 20.05.2020 for opting for the Scheme in relation to AY 2010- 11. We had opted to settle the dispute relating to tax arrears under the VSVS and made the payment as per form 3 issued by the department. In response to form 4 filed by the assessee after making payment, the department has also issued form 5 to the assessee. Please find attached the copy of the same.

Please consider the above matter s closed from our end as we have gone into the Vivad Se Vishwas Scheme and also completed the process of tax payment within the same.

Since the assessee has successfully opted for the VSV Scheme, and it is a departmental appeal, we wish this matter would have been concluded at the department part also. So, in the light of the above facts we hope that assessee need not pursue this matter further.”

The learned DR could not rebut the submissions made by the Assessee in its application. In view of above factual position, as the dispute for the assessment year in question has been settled under VIVAD SE VISHWAS SCHEME, 2020, the instant appeal filed by the Department is liable to be dismissed as withdrawn.

In the result, appeal of the Revenue is dismissed as withdrawn.

Order pronounced in open court on 14.09.2022.

ACIT,CIRCLE-36(1), NEW DELHI vs. SUSHIL KUMAR GOEL, DELHI

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