Case Number: ITA 1199/DEL/2019
Appellant: Right Guard Rubber Pvt Ltd, New Delhi
Respondent: ACIT Circle-21(2), New Delhi
Assessment Year: 2010-11
Case Filed on: 2019-02-14
Order Type: Final Tribunal Order
Date of Order: 2021-04-30
Pronounced on: 2021-04-30
The case ITA 1199/DEL/2019 involves Right Guard Rubber Pvt Ltd, New Delhi, as the appellant, and the Assistant Commissioner of Income Tax (ACIT), Circle-21(2), New Delhi, as the respondent. This case pertains to the assessment year 2010-11 and was filed on February 14, 2019. The final tribunal order was pronounced on April 30, 2021, by the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘B’, through video conferencing.
Right Guard Rubber Pvt Ltd, a company based in New Delhi, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-7, New Delhi, dated January 30, 2019. The appeal was directed against the assessment order for the year 2010-11. The primary issue under consideration was related to the tax arrears disputed by the company.
The virtual hearing for this case was conducted on April 30, 2021. However, none appeared on behalf of the assessee (Right Guard Rubber Pvt Ltd) during the hearing. The company had previously communicated its intention to withdraw the appeal through a letter dated March 19, 2021. The letter indicated that the company had opted to settle the dispute related to the tax arrears under the Vivad Se Vishwas Scheme, 2020.
During the virtual hearing, the Learned Senior Departmental Representative (DR) raised no objections to the withdrawal request made by the assessee. This lack of objection facilitated the tribunal’s acceptance of the withdrawal request.
In light of the request for withdrawal made by Right Guard Rubber Pvt Ltd and the absence of any objections from the respondent, the tribunal decided to accept the withdrawal request. The appeal was consequently dismissed as withdrawn.
The tribunal’s order was pronounced in the open court on April 30, 2021, at the conclusion of the virtual hearing. The decision was delivered by Shri G.S. Pannu, Vice President, and Shri Kul Bharat, Judicial Member.
The case ITA 1199/DEL/2019 highlights the procedural aspects and the final outcome of an appeal related to tax disputes. The appellant, Right Guard Rubber Pvt Ltd, chose to withdraw its appeal by opting for the Vivad Se Vishwas Scheme, 2020, which aims to settle tax disputes amicably. The Income Tax Appellate Tribunal accepted the withdrawal request, leading to the dismissal of the appeal.
This case underscores the significance of the Vivad Se Vishwas Scheme in resolving tax disputes and the procedural adherence required for withdrawing an appeal. It also demonstrates the tribunal’s role in ensuring that due process is followed and both parties’ positions are considered before arriving at a final decision.
ITA 1199/DEL/2019: Right Guard Rubber Pvt Ltd vs. ACIT Circle-21(2), New Delhi
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