Itti Mittal vs. DCIT International Taxation Circle-2(2)(1), New Delhi – ITA 6124/DEL/2019

Case Overview

The appeal by Itti Mittal for the assessment year 2015-16 against the DCIT International Taxation Circle 2(2)(1), New Delhi, was formally withdrawn by the appellant.

Background

Itti Mittal initially filed an appeal concerning disputes over tax assessments for the year 2015-16. However, before the hearing could progress significantly, Itti Mittal opted to resolve the disputes under the Vivad Se Vishwas Scheme, 2020, a government initiative aimed at reducing litigation and allowing taxpayers to settle tax disputes out of court.

Settlement and Withdrawal

Following the decision to settle under the scheme, Itti Mittal submitted a formal withdrawal request to the Income Tax Appellate Tribunal (ITAT), stating that the disputes had been resolved and the tax demands settled, making the appeal infructuous. The request was accompanied by the necessary certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, confirming the settlement.

Tribunal’s Decision

The Tribunal, upon reviewing the withdrawal request and noting no objection from the Senior Departmental Representative, formally accepted the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn, and the decision was pronounced during a virtual hearing.

Conclusion

This case illustrates the utility of alternative dispute resolution mechanisms in tax matters, enabling taxpayers to resolve disputes efficiently and avoid prolonged litigation. Itti Mittal’s case is a prime example of how tax disputes can be amicably settled through government schemes designed to minimize litigation and provide relief to taxpayers.

Itti Mittal vs. DCIT International Taxation Circle-2(2)(1), New Delhi – ITA 6124/DEL/2019