This legal document details the proceedings and decision of the Income Tax Appellate Tribunal, Delhi Bench, in the case between Sahara Pure Eatables Corporation Ltd and the Principal Commissioner of Income Tax, Mumbai-3, regarding a misunderstanding related to the application of the Direct Tax Vivad Se Vishwas Act, 2020.
Sahara Pure Eatables Corporation Ltd., engaged in a dispute for the assessment year 2015-16, initially had its appeal dismissed by the National Faceless Appeal Centre, assuming the company opted for the Vivad Se Vishwas scheme. However, the company contested this assumption, claiming that the settlement under the scheme was intended for a different appeal.
The Tribunal acknowledged the error after reviewing the submissions and the materials available on record. It recognized that the dismissal was based on an incorrect assumption that the company had opted to settle the disputed assessment under the Vivad Se Vishwas scheme, while in fact, the company intended to contest the charges on merits.
Consequently, the Tribunal set aside the initial order and remanded the case back to the first appellate authority to reassess the appeal based on its merits, ensuring the company receives a fair opportunity to present its case.
This case underscores the necessity of precise communications and clarifications regarding the intentions behind opting for settlement schemes like Vivad Se Vishwas, highlighting the procedural nuances that can significantly impact the outcomes of tax disputes.
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