In the case of ITA 1983/DEL/2020, Sarvpriya Financial Solutions Private Limited from New Delhi contests the assessment outcomes for the fiscal year 2009-10, delivered by ITO, Ward-22(3), New Delhi. This detailed analysis delves into the judicial processes and the underlying fiscal concerns that framed the appellate proceedings.
The dispute originated from an assessment order for the year 2009-10, which resulted in tax additions that the appellant contested. The appellant, Sarvpriya Financial Solutions Private Limited, challenged the findings of the Commissioner of Income Tax (Appeals) – 15, Delhi, which were affirmed through assessments conducted under sections 147 and 144 of the Income Tax Act, 1961.
The appeal was marked by procedural delays and administrative challenges. Notably, the communication of the original decision was delayed, raising concerns over the efficiency and integrity of the tax authority’s processes. The orders, intended to be communicated shortly after their issuance, were delayed significantly, prompting the appellant to seek redress through the appellate tribunal.
The case was heard through video conferencing due to the ongoing pandemic, with the tribunal session presided over by Shri R.K. Panda, Accountant Member, and Shri K. Narasimha Chary, Judicial Member. The lack of representation from the appellant was a key factor in the proceedings. The appellant, via a letter dated February 15, 2021, requested the withdrawal of the appeal, citing the decision to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was submitted as evidence of this settlement.
The tribunal accepted the withdrawal request, as there was no objection from the Senior Departmental Representative, Sh. M. Baranwal. Consequently, the appeal was dismissed as withdrawn.
This case underscores the importance of procedural efficiency and the role of dispute resolution schemes like the Vivad Se Vishwas Scheme in facilitating the resolution of tax disputes. The tribunal’s decision to allow the withdrawal highlights its commitment to honoring taxpayers’ choices in dispute resolution. This case serves as a reference for understanding the dynamics of tax litigation and the procedural aspects of settling disputes under special schemes.
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