Case Number: ITA 5331/DEL/2019
Appellant: Clariant Infrastructure Pvt. Ltd., Delhi
Respondent: ITO, Ward- 6(2), New Delhi
Assessment Year: 2008-09
Result: Final Tribunal Order
Case Filed On: 2019-06-11
Date of Order: 2021-03-30
Pronounced On: 2021-03-30
The case involves an appeal filed by Clariant Infrastructure Pvt. Ltd., Delhi, against the order of CIT(A)-2, New Delhi, for the assessment year 2008-09. The appeal was directed towards the Income Tax Officer, Ward- 6(2), New Delhi. The key aspect of this case is the withdrawal of the appeal under the Vivad Se Vishwas Scheme, 2020.
Clariant Infrastructure Pvt. Ltd. had filed an appeal against the assessment order passed by the Income Tax Officer, Ward- 6(2), New Delhi, for the assessment year 2008-09. The case was brought before the Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘A’. During the proceedings, the appellant chose to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020, which aims to resolve pending tax disputes and reduce litigation.
The appellant, Clariant Infrastructure Pvt. Ltd., through its Authorized Representative (A.R.), submitted a request to withdraw the appeal. The A.R. communicated this request via email on 06.03.2021, indicating that the appellant had opted to settle the 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 filed to support this request.
The Respondent, represented by Sh. M. Baranwal, Senior Departmental Representative (DR), had no objection to the withdrawal of the appeal by the appellant.
The tribunal, presided over by Shri G.S. Pannu, Vice President, and Shri Kul Bharat, Judicial Member, acknowledged the request for withdrawal made by the appellant. The tribunal noted the submission of the certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, confirming the settlement of the tax dispute under the scheme.
In view of the above observations, the tribunal accepted the request for withdrawal of the appeal by Clariant Infrastructure Pvt. Ltd. Consequently, the appeal was dismissed as withdrawn.
Final Judgment: The appeal of the appellant, Clariant Infrastructure Pvt. Ltd., was dismissed as withdrawn.
Order Pronounced in the Open Court on 30/03/2021.
Signed by:
G.S. Pannu, Vice President
Kul Bharat, Judicial Member
Dated: 30/03/2021
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