The case between Kaling Offset Pvt. Ltd., New Delhi (appellant) and ITO Ward-14(1), New Delhi (respondent) pertains to the Assessment Year (AY) 2009-10. The case was filed on 13th June 2019 and concluded with a final order on 28th December 2021. The case was heard by the Income Tax Appellate Tribunal (ITAT) Delhi “SMC” Bench through video conferencing.
Kaling Offset Pvt. Ltd., a company located at 26/14, Najafgarh Road, Industrial Area, New Delhi, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-5, New Delhi, dated 14th March 2019. The appeal was filed for the assessment years 2008-09 and 2009-10. The appellant was represented by Sh. Manu Gupta, Advocate, and the respondent by Sh. Om Prakash, Senior Departmental Representative (DR).
The case was filed to challenge the assessment order passed by the Income Tax Officer (ITO), Ward-14(1), New Delhi, which the appellant believed was incorrect. The appellant sought relief from the ITAT regarding the tax arrears determined by the assessing officer for the relevant assessment years.
During the hearing on 28th December 2021, the counsel for the appellant submitted a letter requesting the withdrawal of the appeals. The letter, received via email, stated that the appellant had opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the “Vivad Se Vishwas Scheme, 2020”. The appellant also submitted a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, confirming the settlement.
The Senior Departmental Representative, Sh. Om Prakash, had no objection to the appellant’s request for withdrawal of the appeals.
The Tribunal, comprising Shri Kul Bharat, Judicial Member, accepted the request of the appellant for withdrawal of the appeals. In view of the submissions made and the certificate provided under the Vivad Se Vishwas Scheme, the Tribunal dismissed the appeals as withdrawn.
The appeals filed by Kaling Offset Pvt. Ltd. for AY 2008-09 and 2009-10 were dismissed as withdrawn following the settlement under the Vivad Se Vishwas Scheme, 2020. The Tribunal’s decision was pronounced in the open court on 28th December 2021.
Judicial Member: Shri Kul Bharat
Date of Order: 28/12/2021
Copy forwarded to:
Assistant Registrar, ITAT, New Delhi
Kaling Offset Pvt. Ltd. vs ITO Ward-14(1): AY 2009-10 – Settled under Vivad Se Vishwas Scheme
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