This appeal was filed by Consulting Engineering Services (India) Pvt. Ltd. (the appellant) against the order dated 29.04.2019 passed by the Commissioner of Income Tax (Appeals)-31, New Delhi, for the assessment year 2015-16. The case was heard by the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘A’, through video conferencing.
The appellant, Consulting Engineering Services (India) Pvt. Ltd., filed its return of income for the assessment year 2015-16. The Additional Commissioner of Income Tax (ACIT), Special Range-2, New Delhi, passed an order against which the appellant filed an appeal before the CIT(A). The CIT(A) upheld the order of the ACIT, prompting the appellant to file a further appeal before the ITAT.
During the course of the virtual hearing on 30.03.2021, the appellant’s counsel, Shri Sanat Kapoor, requested the withdrawal of the appeal. The reason cited for the withdrawal was that the appellant had opted to settle the dispute related to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed.
The Senior Departmental Representative (DR), Shri M. Barnwal, had no objection to the withdrawal request.
Based on the request of the appellant and the lack of objection from the Senior DR, the Tribunal accepted the withdrawal request and dismissed the appeal as withdrawn.
The decision was announced at the conclusion of the virtual hearing on 30th March 2021.
The Tribunal’s decision to accept the withdrawal request highlights the effectiveness of the Vivad Se Vishwas Scheme in resolving tax disputes. This case demonstrates how taxpayers can utilize the scheme to settle their tax arrears and avoid prolonged litigation.
The order was pronounced in open court on 30th March 2021.
Order pronounced in open court on this 30th day of March 2021.
Sd/-
(Kul Bharat)
Judicial Member
Sd/-
(G.S. Pannu)
Vice President
Date: 30.03.2021
Copy forwarded to:
Assistant Registrar
ITAT, Delhi Benches
Delhi
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