This article provides a detailed review of the Income Tax Appellate Tribunal’s decision in ITA No. 2083/DEL/2019, where Contentra Technologies India Pvt. Ltd., New Delhi, contested the assessment made by the Income Tax Officer, Ward-6(3), New Delhi, for the assessment year 2013-14. The appeal, filed on March 8, 2019, concluded with a final tribunal order on October 14, 2021.
The case originated from the income tax return filed by Contentra Technologies India Pvt. Ltd. for the assessment year 2013-14. The appellant challenged the assessment order passed by the ITO Ward-6(3), New Delhi. The dispute was escalated to the Commissioner of Income Tax (Appeals)-2, New Delhi, whose order dated December 26, 2018, was subsequently contested by the appellant at the Income Tax Appellate Tribunal (ITAT).
The legal proceedings began with the filing of the appeal by Contentra Technologies India Pvt. Ltd. against the assessment made by the ITO Ward-6(3). The appellant raised several grounds of appeal, challenging the assessment order and the conclusions drawn by the CIT(A). However, during the course of the appeal, the appellant opted for the Vivad Se Vishwas Scheme, 2020.
The appellant initially presented various grounds of appeal, including procedural lapses by the ITO and CIT(A), failure to adhere to principles of natural justice, and erroneous conclusions regarding the assessment. However, these grounds were not adjudicated due to the subsequent withdrawal of the appeal under the Vivad Se Vishwas Scheme.
On October 14, 2021, the appellant submitted a letter requesting the withdrawal of the appeal, citing the decision to settle the dispute relating to the tax arrears for the assessment year 2013-14 under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed by the appellant.
The tribunal, consisting of Ms. Suchitra Kamble, Judicial Member, and Dr. B. R. R. Kumar, Accountant Member, examined the request for withdrawal of the appeal. The tribunal acknowledged that the appellant had opted for the Vivad Se Vishwas Scheme and had provided the necessary certificate under Section 5(1) of the Act.
The tribunal noted that the respondent, represented by Senior DR, had no objection to the withdrawal of the appeal. Consequently, the tribunal accepted the appellant’s request for withdrawal and dismissed the appeal as withdrawn. The tribunal also stated that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the Vivad Se Vishwas Scheme, the appellant shall be at liberty to approach the tribunal for reinstitution of the appeal.
This case illustrates the application of the Vivad Se Vishwas Scheme, 2020, as a mechanism to resolve tax disputes amicably. The tribunal’s decision to allow the withdrawal of the appeal highlights the scheme’s effectiveness in providing taxpayers with an opportunity to settle disputes and reduce litigation.
1. Income Tax Appellate Tribunal records.
2. Income Tax Act, 1961.
3. The Direct Tax Vivad Se Vishwas Act, 2020.
4. Relevant case laws and tribunal orders.
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