Case Number: ITA 5195/DEL/2019
Appellant: A & A Earthmovers Pvt. Ltd., New Delhi
Respondent: DCIT, Circle-1(1), New Delhi
Assessment Year: 2010-11
Order Type: Final Tribunal Order
Date of Order: June 8, 2022
Case Filed on: June 6, 2019
Pronounced on: June 8, 2022
The case involves an appeal by A & A Earthmovers Pvt. Ltd. against the order of the Commissioner of Income Tax (Appeals)-I, New Delhi dated April 18, 2019, for the assessment year 2010-11. The appeal was primarily related to a dispute with the Income Tax Department.
During the proceedings, it was disclosed that the company had opted for the Vivad Se Vishwas Scheme, 2020, aimed at reducing litigation and facilitating the settlement of pending disputes regarding direct taxes. The company successfully filed the required forms under the scheme, leading to the withdrawal of the appeal with the tribunal granting liberty to reinstitute the appeal if the dispute resolution does not finalize as per the scheme.
This case highlights the procedural aspects and benefits of the Vivad Se Vishwas Scheme as an effective mechanism for resolving longstanding tax disputes. The decision showcases the tribunal’s support for dispute resolution initiatives that simplify and expedite the settlement process, reflecting a move towards more efficient tax administration and litigation reduction.
ITA 5195/DEL/2019: A & A Earthmovers Pvt. Ltd. Resolves Dispute Under Vivad Se Vishwas Scheme
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