Case Number: ITA 1687/DEL/2020
Appellant: Yanmar India Private Limited, Gurgaon
Respondent: DCIT CPC, Bangalore
Assessment Year: 2018-19
Result: Appeal dismissed
Case Filed on: 2020-10-14
Order Type: Final Tribunal Order
Date of Order: 2021-02-10
Pronounced on: 2021-02-10
This case involves Yanmar India Private Limited, Gurgaon, challenging the order of the Commissioner of Income Tax (Appeals)-9, New Delhi, for the assessment year 2018-19. The appeal was filed against the disallowance made by the Assessing Officer and confirmed by the CIT(A).
The appellant, Yanmar India Private Limited, filed an appeal against the disallowance made by the Assessing Officer for the assessment year 2018-19. The case was heard by the Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘C’ on 10th February 2021.
Prior to the virtual hearing, the appellant, through a letter dated 3rd February 2021, requested the withdrawal of the appeal. The appellant stated that they had opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020.
The tribunal, comprising Shri G.S. Pannu, Vice-President, and Shri K. Narasimha Chary, Judicial Member, noted the following:
The appellant’s request for withdrawal of the appeal was received through email. The appellant opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.
The tribunal considered the request and consigned the appeal to records, treating it as dismissed. However, the dismissal was subject to a caveat: if the dispute relating to the tax arrears for the assessment year was not ultimately resolved under the Vivad Se Vishwas Scheme, the appellant would be at liberty to approach the tribunal for reinstitution of the appeal. The tribunal assured that such an application would be considered appropriately as per law.
The tribunal dismissed the appeal filed by Yanmar India Private Limited for statistical purposes, considering the appellant’s decision to opt for the Vivad Se Vishwas Scheme. The order was pronounced on the conclusion of the virtual hearing on 10th February 2021.
The decision provides clarity on the treatment of appeals withdrawn under the Vivad Se Vishwas Scheme and the tribunal’s stance on allowing reinstitution of appeals if the disputes are not resolved under the scheme.
Order:
The appeal filed by Yanmar India Private Limited is dismissed for statistical purposes, subject to the caveat regarding reinstitution if the dispute is not resolved under the Vivad Se Vishwas Scheme.
Author: Vice-President, Shri G.S. Pannu
Date: 10.02.2021
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