This detailed analysis explores the legal proceedings of ITA No. 1153/DEL/2019 involving Habitat Buildtech Pvt. Ltd., the appellant, and the DCIT, Circle 11(1), New Delhi, the respondent. The case, filed on February 13, 2019, pertains to the assessment year 2011-12 and was resolved with a final tribunal order on March 3, 2021.
Habitat Buildtech Pvt. Ltd., located in New Delhi, filed an appeal against the order of the learned CIT(A)-35, New Delhi, dated March 16, 2018, concerning the assessment year 2011-12. The appeal was made to challenge certain tax arrears that were under dispute.
The case was heard by the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘D’, through video conferencing due to the ongoing COVID-19 pandemic. The bench comprised Shri G.S. Pannu, Vice President, and Shri Kul Bharat, Judicial Member. The appellant was not represented, while the respondent was represented by Sh. M. Baranwal, Senior Departmental Representative (DR).
During the virtual hearing, the appellant, Habitat Buildtech Pvt. Ltd., requested to withdraw the appeal. The request was submitted via a letter received through email on February 20, 2021. The appellant stated that they had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also submitted as evidence of this decision.
The Senior DR, representing the respondent, had no objection to the appellant’s request for withdrawal of the appeal.
The tribunal reviewed the appellant’s request and the submitted certificate under the Vivad Se Vishwas Scheme. Given that the appellant opted to settle the dispute under the scheme, the tribunal accepted the withdrawal request. Consequently, the appeal was dismissed as withdrawn.
The tribunal’s decision in ITA No. 1153/DEL/2019 underscores the efficacy of the Vivad Se Vishwas Scheme in resolving tax disputes amicably. By opting for this scheme, Habitat Buildtech Pvt. Ltd. aimed to settle the tax arrears without further litigation, demonstrating a practical approach to tax dispute resolution.
Appellant: Habitat Buildtech Pvt. Ltd., New Delhi
Respondent: DCIT, Circle 11(1), New Delhi
Assessment Year: 2011-12
Case Filed On: February 13, 2019
Order Type: Final Tribunal Order
Date of Order: March 3, 2021
Date Pronounced: March 3, 2021
This case highlights the importance and benefits of the Vivad Se Vishwas Scheme in providing a platform for taxpayers to resolve disputes without protracted litigation. It also reflects the tribunal’s support for such settlements, which help in reducing the backlog of cases and providing closure to both the taxpayer and the revenue authorities.
The order was pronounced in the open court via video conferencing on March 3, 2021, by Vice President Shri G.S. Pannu and Judicial Member Shri Kul Bharat. The decision reflects a balanced approach, considering the appellant’s decision to opt for the Vivad Se Vishwas Scheme for a swift resolution.
Tax Dispute Resolution in ITA No. 1153/DEL/2019 for Habitat Buildtech Pvt. Ltd.
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