This document provides a thorough analysis of the Income Tax Appellate Tribunal decision for ITA No. 4690/DEL/2019, involving M.P. Flour Mills Pvt. Ltd., based in New Delhi, and the Income Tax Officer, Ward-16(1), New Delhi. This case relates to the assessment year 2010-11 and concludes with the appellant’s decision to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
The appeal was against the order of the CIT(A)-6, Delhi dated March 22, 2019. The appellant, M.P. Flour Mills Pvt. Ltd., contested the income tax assessments that were deemed incorrect for the fiscal year 2010-11. However, proceedings shifted when the appellant decided to settle the dispute through the Vivad Se Vishwas Scheme, thus seeking to avoid prolonged litigation.
The case was conducted via video conferencing, respecting the modern needs for efficiency and public health safety. Notably, at the hearing date, no representative for the appellant appeared, and instead, a withdrawal request was submitted.
The legal counsel for M.P. Flour Mills, via a communication dated September 11, 2021, formally requested the withdrawal of the appeal, citing the company’s entry into the Vivad Se Vishwas Scheme as the key factor for resolving the dispute out of court. The tribunal accepted a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, verifying the appellant’s commitment to settling the arrears under the scheme’s provisions.
The tribunal, upon considering the submissions and noting the absence of any objection from the senior departmental representative, approved the withdrawal of the appeal. This decision highlights the role of alternative dispute resolution methods in handling tax disputes and reflects a significant movement towards reducing litigation in India’s tax system.
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