This case addresses the settlement of tax disputes under the Vivad se Vishwas Scheme for the Assessment Year 2016-17 involving the Delhi Development Authority and ACIT (Exemptions).
The Delhi Development Authority (DDA) filed an appeal against the order of the CIT(A)-40, Delhi dated 21.02.2020, concerning the assessment year 2016-17. The appeal was registered as ITA No. 2888/DEL/2022.
The DDA, represented by none at the hearing, sought to withdraw the appeal via an application dated 09.11.2021. The reason for the withdrawal was the settlement of the tax dispute under the Vivad se Vishwas Scheme, 2020. The scheme was introduced by the Government of India to reduce litigation and settle tax disputes amicably.
On 30.12.2022, the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘B’, comprising Shri N.K. Billaiya (Accountant Member) and Shri Kul Bharat (Judicial Member), heard the application for withdrawal. Noting the contents of the application, the tribunal allowed the withdrawal of the appeal and dismissed it as such.
This case highlights the effectiveness of the Vivad se Vishwas Scheme in resolving tax disputes. The withdrawal of the appeal by the DDA signifies the successful settlement of their tax liabilities under the scheme, thereby reducing the burden of litigation. Such schemes aim to streamline the tax administration and promote a cooperative approach between taxpayers and the tax authorities.
Below is the full text of the tribunal order:
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI
BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KUL BHARAT, JUDICIAL MEMBER
ITA No. 2888/DEL/2022 [A.Y 2016-17]
Delhi Development Authority
B-Block, Room No. 205,
Chief Accountant Officer
Vikas Sadan, INA Colony
New Delhi
Vs.
The A.C.I.T
[Exemption]
Circle-1(1)
New Delhi
PAN: AAALD 0031 A
(Applicant) (Respondent)
Assessee By : None
Department By : Shri Mrinal Kumar – Sr. DR
Date of Hearing : 30.12.2022
Date of Pronouncement : 30.12.2022
PER N.K. BILLAIYA, ACCOUNTANT MEMBER:
This appeal by the assessee is preferred against the order of the ld. CIT(A)-40, Delhi dated 21.02.2020 for A.Y. 2016-17.
At the very outset, we find that the assessee has moved an application dated 09.11.2021, seeking permission to withdraw the appeal as the quarrel has been settled under Vivad se Vishwas Scheme, 2020.
Noting the contents of the application, the appeal is dismissed as withdrawn.
In the result, the appeal of the assessee in ITA No. 2888/DEL/2022 is dismissed as withdrawn.
The order is pronounced in the open court on 30.12.2021.
Sd/- [ KUL BHARAT ] [N.K. BILLAIYA]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 30th December, 2022.
VL/
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asst. Registrar, ITAT, New Delhi
Date of dictation
Date on which the typed draft is placed before the dictating Member
Date on which the typed draft is placed before the Other Member
Date on which the approved draft comes to the Sr.PS/PS
Date on which the fair order is placed before the Dictating Member for pronouncement
Date on which the fair order comes back to the Sr.PS/PS
Date on which the final order is uploaded on the website of ITAT
Date on which the file goes to the Bench Clerk
Date on which the file goes to the Head Clerk
The date on which the file goes to the Assistant Registrar for signature on the order
Date of dispatch of the Order
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