In the case of ITA 163/DEL/2019, the appellant, NDTV Labs Ltd., New Delhi, filed an appeal against the respondent, DCIT, Circle-18(1), New Delhi, for the assessment year 2011-12. The case was filed on January 10, 2019, and the final tribunal order was pronounced on March 12, 2021. This article provides an in-depth analysis of the case, the grounds of appeal, and the tribunal’s decision.
NDTV Labs Ltd. filed an appeal against the order of the learned CIT(A)-28, New Delhi, dated November 20, 2018. The appeal was related to tax arrears for the assessment year 2011-12. The appellant opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020, which aims to resolve pending tax disputes and reduce litigation.
The case was heard by the Income Tax Appellate Tribunal, Delhi Bench A, through video conferencing. The bench comprised Shri G.S. Pannu, Vice President, and Shri K. Narasimha Chary, Judicial Member.
The appellant was represented by Sh. Rohit Tiwari, Advocate, while the respondent was represented by Sh. M. Baranwal, Senior Departmental Representative (DR).
The hearing took place on March 12, 2021, and the order was pronounced on the same day. The tribunal received a letter from the learned counsel for the appellant, dated February 12, 2021, requesting the withdrawal of the appeal. The letter, sent via email, stated that the appellant had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
The appellant requested the withdrawal of the appeal based on the following points:
The tribunal accepted the request for withdrawal of the appeal. The order stated:
In view of the above, we accept the request of the assessee for withdrawal of the appeal. In the result, the appeal of the assessee is dismissed as withdrawn.
The decision was announced in the presence of both parties at the conclusion of the virtual hearing on March 12, 2021.
The order was signed by both members of the bench:
Signed by:
G.S. PANNU (VICE PRESIDENT)
K. NARASIMHA CHARY (JUDICIAL MEMBER)
Assistant Registrar, ITAT, Delhi
The appeal filed by NDTV Labs Ltd. against DCIT, Circle-18(1), New Delhi, for the assessment year 2011-12 was withdrawn under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted the withdrawal request, and the appeal was dismissed. This case highlights the effectiveness of the Vivad Se Vishwas Scheme in resolving tax disputes and reducing litigation.
ITA 163/DEL/2019: Appeal Withdrawal Under Vivad Se Vishwas Scheme for Assessment Year 2011-12
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