In the case of ITA 319/DEL/2019, Kuber Food Products India Pvt. Ltd. filed an appeal against the Assistant Commissioner of Income Tax (ACIT), Central Circle-30, New Delhi, for the assessment year 2014-15. The appeal was filed on January 17, 2019, challenging the order dated November 26, 2018, passed by the Commissioner of Income Tax (Appeals) [CIT(A)]-31, New Delhi. The final tribunal order was pronounced on April 25, 2022, following the appellant’s request to withdraw the appeal under the Vivad Se Vishwas Scheme, 2020.
Kuber Food Products India Pvt. Ltd., represented by Advocate Ravi Gupta, had initially contested the assessment order for the year 2014-15. The assessment order was issued by the ACIT, Central Circle-30, New Delhi, under the provisions of the Income Tax Act, 1961. The appellant sought relief from the Income Tax Appellate Tribunal (ITAT) by filing an appeal.
During the pendency of the appeal, Kuber Food Products India Pvt. Ltd. opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. This scheme was introduced by the Indian government to reduce litigation and provide a quick resolution to long-standing tax disputes. Under this scheme, taxpayers can settle their disputes by paying the disputed tax and obtaining immunity from interest, penalty, and prosecution.
On April 25, 2022, the counsel for the appellant submitted an application for the withdrawal of the appeal, citing the decision to settle the dispute under the Vivad Se Vishwas Scheme. The application included a certificate in Form No. 5, confirming the appellant’s eligibility and acceptance under the scheme.
The ITAT, consisting of Judicial Member Shri C.M. Garg and Accountant Member Shri Anandee Nath Misshra, reviewed the withdrawal request. The Senior Departmental Representative (DR), Shri Sanjay Kumar Nargas, had no objection to the withdrawal. Consequently, the tribunal accepted the request and dismissed the appeal as withdrawn. The order was pronounced in the open court during the hearing on April 25, 2022.
Order pronounced in the open court on 25.04.2022.
sd/-
(ANANDEE NATH MISSHRA)
ACCOUNTANT MEMBER
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(C.M. GARG)
JUDICIAL MEMBER
The case of ITA 319/DEL/2019 highlights the effectiveness of the Vivad Se Vishwas Scheme, 2020, in resolving tax disputes efficiently. By opting for this scheme, Kuber Food Products India Pvt. Ltd. was able to settle its dispute without further litigation, demonstrating the scheme’s value in providing a practical solution to long-standing tax issues.
This decision underscores the importance of alternative dispute resolution mechanisms like the Vivad Se Vishwas Scheme, 2020, which offer taxpayers a viable path to settle disputes amicably and avoid protracted legal battles. It also serves as a precedent for other taxpayers considering similar options for resolving their tax disputes.
In summary, the tribunal’s order in ITA 319/DEL/2019 serves as a significant example of the practical application of the Vivad Se Vishwas Scheme, 2020, reinforcing the benefits of such schemes in the Indian tax system.
Kuber Food Products India Pvt. Ltd. vs. ACIT Central Circle-30: Appeal Withdrawal ITA 319/DEL/2019
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