This document provides a detailed analysis of the ITAT case ITA No. 3715/DEL/2019 for the assessment year 2011-12, involving appellant CK Software Pvt Ltd, New Delhi, and respondent ITO Ward 5(4), New Delhi. The appeal addresses the withdrawal of the case under the Vivad Se Vishwas Scheme.
CK Software Pvt Ltd, the appellant, filed its return of income for the AY 2011-12, which was assessed by the ITO, Ward 5(4), New Delhi. The case was brought to the Income Tax Appellate Tribunal (ITAT) for further consideration, with the appellant seeking relief under the Vivad Se Vishwas Scheme.
The appeal was filed by CK Software Pvt Ltd against the order dated 25.03.2019 passed by CIT(A)-2, New Delhi for the assessment year 2011-12. During the appellate proceedings, the appellant sought permission to withdraw the appeal, citing settlement under the Vivad Se Vishwas Scheme.
In a letter dated 27.08.2021, the appellant requested permission to withdraw the appeal as the dispute had been settled under the Vivad Se Vishwas Act, 2020. The letter emphasized that all necessary procedures had been completed, and a certificate had been obtained under the scheme.
The tribunal, comprising Shri R.K. Panda, Accountant Member, and Ms. Suchitra Kamble, Judicial Member, heard the appeal through video conferencing. The tribunal noted the appellant’s request to withdraw the appeal and acknowledged the settlement under the Vivad Se Vishwas Scheme.
The tribunal accepted the appellant’s request to withdraw the appeal. The members noted that the dispute had been resolved under the Vivad Se Vishwas Act, and the necessary certificates had been obtained. The tribunal concluded that there was no need for further proceedings.
The ITAT concluded that the appeal filed by CK Software Pvt Ltd be dismissed as withdrawn. The decision was announced in the open court on 29th September 2021 in the presence of both representatives.
In the result, the appeal of the appellant was dismissed as withdrawn. The order was pronounced in the open court on 29.09.2021.
This case highlights the effective use of the Vivad Se Vishwas Scheme by the appellant, CK Software Pvt Ltd, to settle the tax dispute. The tribunal’s acceptance of the withdrawal request demonstrates the scheme’s impact in resolving pending tax litigation amicably.
Case Review: CK Software Pvt Ltd vs ITO Ward 5(4) – Assessment Year 2011-12
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