The case ITA 826/DEL/2019 involves Communications Test Design India Pvt. Ltd., based in Gurgaon, and its decision to withdraw the appeal against the order of learned CIT(A)-1, Gurgaon. This case is a noteworthy example of a corporate entity opting to resolve disputes under the Vivad Se Vishwas Scheme, 2020, pertaining to the assessment year 2014-15.
The appeal was originally filed against the order of the CIT(A) dated 19.11.2018. However, the appellant chose to withdraw the appeal, leveraging the benefits of the Direct Tax Vivad Se Vishwas Act, 2020, a scheme introduced to reduce litigation and allow settlement of pending tax disputes.
The order, pronounced by G.S. Pannu, Vice President of the ITAT, and Kul Bharat, Judicial Member, noted that no representative appeared for the appellant during the virtual hearing. A formal request for withdrawal was submitted through a letter dated 01.04.2021, citing the company’s decision to settle under the Vivad Se Vishwas Scheme. The Senior DR did not object to the withdrawal, leading to a smooth acceptance of the withdrawal request by the tribunal.
This case exemplifies the practical application of the Vivad Se Vishwas Scheme and its impact on reducing the backlog of cases and fostering a more cooperative atmosphere between taxpayers and the revenue authority. The withdrawal of the appeal signifies a strategic move by the company to opt for a more certain and swift resolution over prolonged litigation.
ITA 826/DEL/2019: Communications Test Design India Pvt. Ltd’s Withdrawal Under Vivad Se Vishwas Act
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