This document provides a detailed analysis of the appellate decision in the case of Dhirendra Buildcon Pvt. Ltd versus ITO Ward-7(3), New Delhi, for the assessment years 2009-10 and 2010-11. The appeal revolves around the appellant’s decision to withdraw the appeal under the Vivad Se Vishwas Scheme.
The appeal by Dhirendra Buildcon Pvt. Ltd challenges the decision upheld by the Ld. Commissioner of Income Tax (Appeals) -3, New Delhi. Initially, the appeal concerned discrepancies in the tax assessments for the years 2009-10 and 2010-11.
The counsel for the appellant, citing a desire to settle the dispute under the Vivad Se Vishwas Scheme, 2020, formally requested the withdrawal of the appeals. This decision was accepted by the tribunal after a certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was filed, illustrating a growing trend of resolving disputes through alternative legal remedies.
The tribunal’s decision to allow the withdrawal highlights the procedural aspects of tax litigation, particularly the application of the Vivad Se Vishwas Scheme, which aims to reduce litigation in direct taxes. This case serves as a precedent for similar future cases where taxpayers opt for dispute resolution through government schemes to avoid prolonged litigation.
The resolution of this case underscores the importance and effectiveness of alternative dispute resolution mechanisms in tax disputes, providing a faster resolution and reducing the backlog of cases in the judiciary.
This case exemplifies how tax disputes can be efficiently resolved through government schemes, offering a significant lesson in the practical application of such mechanisms.
ITA 1088/DEL/2020: Dhirendra Buildcon P.Ltd vs. ITO, Ward-7(3), New Delhi
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