This document provides a detailed review of the tax appeal case ITA No.1819/Del/2020 involving Seven Heaven Constructions Pvt. Ltd. for the assessment year 2013-14. The case highlights the appeal process and final dismissal post a settlement under the Direct Tax Vivad Se Vishwas Scheme.
The appeal was filed against the decision made by the Commissioner of Income Tax (Appeals)-8, New Delhi, which upheld the penalty levied by the ITO, Ward-23(1), New Delhi. The penalty amounted to Rs. 2,47,200, imposed under section 271(1)(c) of the Income Tax Act, 1961 for discrepancies in the tax filings of the assessment year 2013-14.
During the proceedings, Seven Heaven Constructions opted to settle the quantum appeal under the Direct Tax Vivad Se Vishwas Act, 2020. Following the settlement, the appellant filed for withdrawal of the appeal, which the tribunal acknowledged. The tribunal also addressed a procedural aspect, noting a delay in filing the appeal and missing documentation, which led to a dismissal of the appeal as withdrawn, subject to submission of certain documents within a specified period.
The case underlines the implications of settling disputes under the Vivad Se Vishwas scheme, focusing on how it affects associated penalties. It also reflects on the judiciary’s approach to handling appeals that are consequentially affected by settlements under this scheme.
The dismissal of Seven Heaven Constructions Pvt. Ltd.’s appeal following the settlement serves as a pertinent case study on the effectiveness and procedural impacts of the Direct Tax Vivad Se Vishwas Act, which aims to reduce litigation in direct tax disputes.
Comprehensive Review of ITA 1819/DEL/2020: Seven Heaven Constructions Pvt. Ltd.’s Appeal Dismissal
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