Alaska Multipolymers (P) Ltd vs. ITO Ward 73(1): Withdrawal under Vivad Se Vishwas Scheme

Alaska Multipolymers (P) Ltd vs. ITO Ward 73(1): Withdrawal under Vivad Se Vishwas Scheme

Case Number: ITA 5771/DEL/2019

Appellant: Alaska Multipolymers (P) Ltd, New Delhi

Respondent: ITO WARD – 73(1), New Delhi

Assessment Year: 2013-14

Case Filed On: 2019-07-02

Order Type: Final Tribunal Order

Date of Order: 2022-06-13

Pronounced On: 2022-06-13

Conclusion: The appeal filed by Alaska Multipolymers (P) Ltd was withdrawn under the Vivad Se Vishwas Scheme, 2020, and the ITAT Delhi dismissed the appeal accordingly.

Background

The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘A’, comprising Judicial Member Shri Challa Nagendra Prasad and Accountant Member Shri Pradip Kumar Kedia, heard the case on 13th June 2022 and pronounced the order on the same day.

The appellant, Alaska Multipolymers (P) Ltd, located at E-87, GK Part-II, New Delhi, filed an appeal against the Income Tax Officer (ITO), Ward 73(1), New Delhi. The appellant’s PAN is AAACA0395B.

Contentions

The appeals were directed against the common orders of the learned Commissioner of Income Tax (Appeals)-41, New Delhi, dated 30th April 2019, pertaining to assessment years 2013-14 and 2014-15.

On 11th May 2022, the assessee requested the withdrawal of the appeals for AY 2013-14 and 2014-15, stating that the issues in these appeals had been settled under the Vivad Se Vishwas Scheme, 2020. Form Nos. 3 & 4 were submitted by the assessee as proof of payment of taxes under the scheme.

During the hearing, nobody appeared on behalf of the assessee. However, the learned Senior Departmental Representative (DR), Shri Zahid Parvez, raised no objection to the withdrawal request.

Tribunal’s Analysis

The ITAT Delhi examined the request and found that the withdrawal request complied with the necessary conditions under the Vivad Se Vishwas Scheme, 2020. The Tribunal noted that the appellant had chosen to settle the tax dispute under the said scheme, which aims to reduce litigation and resolve pending tax disputes.

Conclusion

In view of the appellant’s request and the absence of any objection from the Department, the Tribunal accepted the withdrawal of the appeals. The appeals filed by Alaska Multipolymers (P) Ltd were dismissed as withdrawn.

Order pronounced in the open court on 13th June 2022.

Sd/- Sd/-
(PRADIP KUMAR KEDIA) (C.N. PRASAD)
ACCOUNTANT MEMBER JUDICIAL MEMBER

Date: 13.06.2022

Copy forwarded to:
1. Appellant: Alaska Multipolymers (P) Ltd, E-87, GK Part-II, New Delhi.
2. Respondent: ITO Ward 73(1), New Delhi.
3. CIT
4. CIT(A)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI

Date of dictation: 13.06.2022
Date on which the typed draft is placed before the dictating member: 13.06.2022
Date on which the typed draft is placed before the other member: 13.06.2022
Date on which the approved draft comes to the Sr. PS/ PS: 13.06.2022
Date on which the fair order is placed before the dictating member for pronouncement: 13.06.2022
Date on which the fair order comes back to the Sr. PS/ PS: 13.06.2022
Date on which the final order is uploaded on the website of ITAT: 13.06.2022
Date on which the file goes to the Bench Clerk: 13.06.2022
Date on which the file goes to the Head Clerk:
The date on which the file goes to the Assistant Registrar for signature on the order:
Date of dispatch of the Order

Alaska Multipolymers (P) Ltd vs. ITO Ward 73(1): Withdrawal under Vivad Se Vishwas Scheme