This document provides a detailed analysis of the Income Tax Appellate Tribunal’s decision on August Fitness Care Pvt Ltd against the Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad, regarding the fourth quarter of the 2014-15 assessment year. The case was filed under ITA 4677/DEL/2019, with the final tribunal order dated August 31, 2020.
August Fitness Care Pvt Ltd faced challenges with the CPC-TDS, Ghaziabad concerning the processing and adjudication of their tax deductions under TDS for the quarter in question. The appellant filed the case on May 23, 2019, seeking resolution of these issues.
The proceedings were overseen by Ms. Sushma Chowla, Vice President, and Dr. B.R.R. Kumar, Accountant Member, through video conferencing. The discussions focused on the technical and procedural aspects of TDS deductions and compliance with the Income-tax Act, 1961.
The primary issue under review was the appropriate application of TDS deductions and the subsequent legal remedies sought by August Fitness Care. The tribunal examined these aspects meticulously, considering the documentation and arguments presented by both parties.
The tribunal’s decision allowed for the withdrawal of the appeals by August Fitness Care Pvt Ltd, under the condition that they partake in the ‘Vivad Se Vishwas Scheme, 2020’. This resolution mechanism was accepted, provided the disputes regarding the tax arrears were resolved as per the scheme’s guidelines. A caveat was placed that if the scheme did not resolve the disputes, the appellant could re-initiate the appeals.
The tribunal’s disposition towards encouraging dispute resolution through the Vivad Se Vishwas Scheme reflects a significant step towards reducing litigious burdens and promoting a more conciliatory approach to tax disputes in India.
This judgment underlines the importance of governmental schemes in the judicial process, serving as a framework for similar cases, and enhancing the understanding of judicial discretion in tax-related disputes.
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘A’, NEW DELHI
Ms. Sushma Chowla, VP & Dr. B.R.R. Kumar, AM
[THROUGH VIDEO CONFERENCING]
Sl.No. ITA Nos. Appellant Respondent Assessment Years Quarter
1. 4671/Del/2019 August Fitness Care P.Ltd., H-12, Tropical Building, Connaught Place, New Delhi-110001. PAN-AAICA4867A The ACIT, CPC-TDS, Ghaziabad. 2013-14 (Q-2)
2. 4672/Del/2019 -Do- -Do- 2013-14 (Q-3)
3. 4673/Del/2019 -Do- -Do- 2013-14 (Q-4)
4. 4674/Del/2019 -Do- -Do- 2014-15 (Q-1)
5. 4675/Del/2019 -Do- -Do- 2014-15 (Q-2)
6. 4676/Del/2019 -Do- -Do- 2014-15 (Q-3)
7. 4677/Del/2019 -Do- -Do- 2014-15 (Q-4)
8. 4678/Del/2019 -Do- -Do- 2015-16 (Q-1)
9. 4679/Del/2019 -Do- -Do- 2015-16 (Q-2)
10. 4680/Del/2019 -Do- -Do- 2015-16 (Q-3)
11. 4682/Del/2019 -Do- -Do- 2015-16 (Q-4)
Appellant by: Ms. Ananya Kapoor, Adv.
Respondent by: Sh. M.Barnwal, Sr.DR
Date of Hearing: 28.08.2020
Date of Pronouncement: 28.08.2020
ORDER
PER SUSHMA CHOWLA, VP
The present bunch of appeals filed by assessee is against order of CIT(A)-32 New Delhi dated 29.03.2019 relating to assessment years 2013-14 to 2015-16 against the order passed under section 154 of the Income-tax Act, 1961 (in short ‘the Act’).
2. The Ld. AR for the assessee has requested for withdrawal of the appeals filed by the assessee and stated that the assessee has opted the dispute relating to the tax arrears for the Assessment Years under consideration under “Vivad Se Vishwas Scheme, 2020”. An application to this effect has been filed by assessee dated 28.08.2020 alongwith copy of Form No.(1) i.e. form for filing declaration under “The Direct Tax Vivad Se Vishwas Act, 2020”.
3. The Ld. DR for the Revenue has no objection to the same.
4. However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the afore-stated Act, the appellant (i.e. the assessee) shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. The Ld.DR for the Revenue has no objection with regard to the aforesaid caveat.
5. In view of the above, we accept the request of the assessee for withdrawal of the appeals and the appeals are dismissed.
6. In the result, the appeals of the assessee are dismissed as withdrawn.
Order pronounced in the open court on 28th August, 2020.
Sd/- Sd/-
(DR. B.R.R. KUMAR) (SUSHMA CHOWLA)
ACCOUNTANT MEMBER VICE PRESIDENT
Dated : 28th August, 2020
* Amit Kumar *
Copy of the Order is forwarded to:
1. The Appellant
2. The Respondent
3. CIT(A)
4. Pr. CIT
5. DR, ITAT, Delhi
6. Guard file.
BY ORDER,
Assistant Registrar, ITAT, Delhi
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform