Case Number: ITA 683/DEL/2019
Appellant: Halcrow Consulting India Pvt. Ltd., New Delhi
Respondent: DCIT, New Delhi
Assessment Year: 2013-14
Case Filed on: 2019-01-31
Order Type: Final Tribunal Order
Date of Order: 2021-09-02
Pronounced on: 2021-09-02
Result: Appeal Dismissed as Withdrawn
The case revolves around the appeal filed by Halcrow Consulting India Pvt. Ltd. against the order passed by the Commissioner of Income Tax (Appeals)-44, New Delhi, for the assessment year 2013-14. The primary issue was the tax dispute which the appellant later chose to settle under the Vivad Se Vishwas Scheme, 2020.
The appellant, Halcrow Consulting India Pvt. Ltd., had initially filed an appeal against the assessment order dated 30.11.2018, passed by the CIT(A)-44, New Delhi. The appeal was filed on 31.01.2019 and was subsequently heard virtually due to the prevailing circumstances. The case was handled by Shri Kul Bharat, Judicial Member, and Shri Prashant Maharishi, Accountant Member of the Income Tax Appellate Tribunal (ITAT), Delhi Bench “I-1”.
The appeal was filed based on the following grounds:
During the proceedings, the appellant opted to resolve the tax dispute under the Vivad Se Vishwas Scheme, 2020. This scheme was introduced by the Government of India to settle pending tax disputes and reduce litigation. Under the scheme, taxpayers could settle their disputes by paying a specified percentage of the disputed tax amount, thereby avoiding prolonged litigation.
The appellant’s Authorized Representative (AR), Ms. Ananya Kapoor, submitted a request for withdrawal of the appeal through a letter dated 01.02.2021. The letter stated that the appellant had opted to settle the dispute under the Vivad Se Vishwas Scheme and had obtained a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, confirming the settlement of tax arrears for the assessment year under consideration.
The Learned Departmental Representative (DR), Sh. Surender Pal, raised no objections to the appellant’s request for withdrawal of the appeal. The DR acknowledged the appellant’s decision to settle the dispute under the Vivad Se Vishwas Scheme and agreed to the withdrawal.
After considering the request from the appellant’s AR and the non-objection from the Revenue, the Tribunal accepted the withdrawal request. The Tribunal decided to dismiss the appeal as withdrawn. The decision was announced during the virtual hearing held on 2nd September 2021.
The Tribunal concluded that, given the appellant’s choice to resolve the dispute under the Vivad Se Vishwas Scheme and the absence of any objections from the Revenue, the appeal should be dismissed as withdrawn. This decision effectively closed the case for the assessment year 2013-14.
In the result, the appeal filed by Halcrow Consulting India Pvt. Ltd. is dismissed as withdrawn.
Order pronounced in the open Court on 02.09.2021.
Copy forwarded to:
True Copy
Assistant Registrar
ITAT New Delhi
Date of Dictation: 02.09.2021
Date on which the typed draft is placed before the dictating Member: 02.09.2021
Date on which the typed draft is placed before the Other Member: N/A
Date on which the approved draft comes to the Sr. PS/PS: 02.09.2021
Date on which the fair order is placed before the Dictating Member for pronouncement: 02.09.2021
Date on which the fair order comes back to the Sr. PS/PS: 02.09.2021
Date on which the final order is uploaded on the website of ITAT: 02.09.2021
Date on which the file goes to the Bench Clerk: 02.09.2021
Date on which the file goes to the Head Clerk: N/A
Date on which the file goes to the Assistant Registrar for signature on the order: N/A
Date of dispatch of the Order: N/A
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform