Case Number: ITA 515/DEL/2019
Appellant: Bharti Airtel Ltd., New Delhi
Respondent: ACIT, Circle-4(2), New Delhi
Assessment Year: 2014-15
Case Filed On: 2019-01-24
Order Type: Final Tribunal Order
Date of Order: 2020-07-24
Date Pronounced: 2020-07-24
In the Income Tax Appellate Tribunal, Delhi Friday Bench ‘A’ New Delhi (Through Video Conferencing)
BEFORE:
SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K.N. CHARY, JUDICIAL MEMBER
Order:
These appeals by the assessee for the assessment years 2010-11 to 2015-16 respectively are directed against the separate orders of learned CIT(A), New Delhi.
The learned counsel for the assessee, vide emails dated 13th July 2020, has requested for withdrawal of the appeals filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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 has also been filed.
Learned Senior DR has no objection.
In view of the above, we accept the request of the assessee for withdrawal of the aforesaid appeals.
In the result, the appeals of the assessee are dismissed as withdrawn.
The above decision was announced in the presence of both the parties on conclusion of Virtual Hearing on 24th July, 2020.
Signed by:
(G.S. PANNU) VICE PRESIDENT
(K.N. CHARY) JUDICIAL MEMBER
Copy forwarded to:
Assistant Registrar
Bharti Airtel Ltd. had filed an appeal against the ACIT, Circle-4(2), New Delhi, for the assessment year 2014-15, challenging certain tax arrears and assessments. The appeal was filed on January 24, 2019, as part of the company’s effort to resolve disputes arising from the tax assessment.
In 2020, the Indian government introduced the Vivad Se Vishwas Scheme, which aimed to reduce litigation in direct taxes. Under this scheme, taxpayers could settle their tax disputes by paying the disputed tax amount, thereby avoiding interest and penalties.
Bharti Airtel Ltd. opted to resolve its dispute under this scheme. As part of the process, the company filed a declaration under the Vivad Se Vishwas Scheme and obtained a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020. This certificate, dated 15th September 2021, indicated that the dispute had been settled.
During the virtual hearing on July 24, 2020, Bharti Airtel Ltd.’s counsel requested the withdrawal of the appeal, citing the settlement under the Vivad Se Vishwas Scheme. The Senior Departmental Representative had no objections to this request.
Upon reviewing the request and the supporting documents, the Income Tax Appellate Tribunal, comprising Vice President Shri G.S. Pannu and Judicial Member Shri K.N. Chary, accepted the withdrawal request. Consequently, the appeals were dismissed as withdrawn.
This decision marks the resolution of the tax dispute for the assessment year 2014-15 between Bharti Airtel Ltd. and the ACIT, Circle-4(2), New Delhi.
The withdrawal of Bharti Airtel Ltd.’s appeal under the Vivad Se Vishwas Scheme highlights the effectiveness of the scheme in resolving tax disputes amicably. By opting for this scheme, Bharti Airtel Ltd. not only settled its tax arrears but also avoided prolonged litigation, allowing the company to focus on its business operations without the burden of ongoing tax disputes.
This case serves as an example for other taxpayers facing similar disputes, demonstrating the benefits of utilizing government schemes designed to reduce litigation and provide a streamlined path to dispute resolution.
Bharti Airtel Ltd. vs ACIT, Circle-4(2), New Delhi: Appeal Withdrawal for AY 2014-15
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