Pataliputra International Ltd vs ITO Ward – 19(3), New Delhi: Settlement under Vivad Se Vishwas Scheme

Pataliputra International Ltd vs ITO Ward – 19(3), New Delhi: Settlement under Vivad Se Vishwas Scheme

Case Number: ITA 5789/DEL/2019
Appellant: Pataliputra International Ltd, New Delhi
Respondent: ITO Ward – 19(3), New Delhi
Assessment Year: 2011-12
Result: Appeal dismissed as withdrawn
Case Filed on: 2019-07-03
Order Type: Final Tribunal Order
Date of Order: 2021-04-15
Pronounced on: 2021-04-15

Introduction

This appeal by Pataliputra International Ltd (the appellant) pertains to the assessment year 2011-12 and is directed against the order of learned CIT(A)-7, New Delhi. The appeal was taken up for virtual hearing on 15th April 2021 before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘C’, New Delhi.

Background

The appellant had filed an appeal against the assessment order passed by the Income-tax Officer (ITO), Ward 19(3), New Delhi, for the assessment year 2011-12. However, during the course of the proceedings, the appellant opted to settle the dispute relating to the tax arrears under the Vivad Se Vishwas Scheme, 2020.

Grounds of Appeal

The appellant raised the appeal against the assessment order, challenging the tax demands and additions made by the ITO. However, the specifics of the grounds raised were not discussed during the hearing as the appellant chose to withdraw the appeal.

Hearing and Proceedings

The hearing was held on 15th April 2021 via video conferencing. None appeared on behalf of the appellant at the time of the virtual hearing. The appellant’s Authorized Representative (A.R.) had previously submitted a request for withdrawal of the appeal via email dated 31st March 2021. The request stated that the appellant opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020, and a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed.

Respondent’s Arguments

The respondent, represented by Shri R.K. Gupta, Senior Departmental Representative (Sr. DR), had no objection to the appellant’s request for withdrawal of the appeal.

Tribunal’s Decision

The tribunal, comprising Shri G.S. Pannu, Vice President, and Shri Kul Bharat, Judicial Member, accepted the appellant’s request for withdrawal of the appeal. The tribunal noted that the appellant had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020, and therefore, the appeal was dismissed as withdrawn.

Conclusion

The tribunal’s decision to dismiss the appeal as withdrawn was pronounced on the conclusion of the virtual hearing held on 15th April 2021. The tribunal acknowledged the appellant’s decision to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

Order Pronounced in the Open Court on 15th April, 2021.

Signed:
Kul Bharat, Judicial Member
G.S. Pannu, Vice President

Dated: 15th April, 2021
SRB

Copy Forwarded to:

1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR

Assistant Registrar, ITAT, New Delhi

Pataliputra International Ltd vs ITO Ward – 19(3), New Delhi: Settlement under Vivad Se Vishwas Scheme