Case Number: ITA 5775/DEL/2019
Appellant: PSL Infratech Pvt Ltd, New Delhi
Respondent: Addi. CIT Range-76, New Delhi
Assessment Year: 2015-16
Case Filed On: 2019-07-02
Order Type: Final Tribunal Order
Date of Order: 2021-10-27
Pronounced On: 2021-10-27
Conclusion: The appeal filed by PSL Infratech Pvt Ltd was withdrawn under the Vivad Se Vishwas Scheme, 2020, and the ITAT Delhi dismissed the appeal accordingly.
The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘A’, comprising Accountant Member Shri R.K. Panda and Judicial Member Shri Kuldip Singh, heard the case on 27th October 2021 and pronounced the order on the same day.
The appellant, PSL Infratech Pvt Ltd, located at 20, Shri Ram Road, Civil Lines, North Delhi-110054, filed an appeal against the Additional Commissioner of Income Tax (ACIT), Range-76, Delhi. The appellant’s PAN is AAGCP7635M.
The appeal was directed against the order of the learned Commissioner of Income Tax (Appeals)-31, New Delhi, dated 14th June 2019, pertaining to the assessment year 2015-16.
On the day of the virtual hearing, no one appeared on behalf of the appellant. However, the appellant had submitted a letter requesting the withdrawal of the appeal, stating that they had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also submitted as proof of payment of taxes under the scheme.
The learned Senior Departmental Representative (DR), Shri Om Prakash, raised no objection to the withdrawal request.
The ITAT Delhi examined the request and found that the withdrawal request complied with the necessary conditions under the Vivad Se Vishwas Scheme, 2020. The Tribunal noted that the appellant had chosen to settle the tax dispute under the said scheme, which aims to reduce litigation and resolve pending tax disputes.
In view of the appellant’s request and the absence of any objection from the Department, the Tribunal accepted the withdrawal of the appeal. The appeal filed by PSL Infratech Pvt Ltd was dismissed as withdrawn.
Order pronounced in the open court on 27th October 2021.
Sd/- Sd/-
(KULDIP SINGH) (R.K. PANDA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Date: 27.10.2021
Copy forwarded to:
1. Appellant: PSL Infratech Pvt Ltd, 20, Shri Ram Road, Civil Lines, North Delhi-110054.
2. Respondent: Addi. CIT Range-76, New Delhi.
3. CIT
4. CIT(A)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI
Date of dictation: 27.10.2021
Date on which the typed draft is placed before the dictating member: 27.10.2021
Date on which the typed draft is placed before the other member: 27.10.2021
Date on which the approved draft comes to the Sr. PS/ PS: 27.10.2021
Date on which the fair order is placed before the dictating member for pronouncement: 27.10.2021
Date on which the fair order comes back to the Sr. PS/ PS: 27.10.2021
Date on which the final order is uploaded on the website of ITAT: 27.10.2021
Date on which the file goes to the Bench Clerk: 27.10.2021
Date on which the file goes to the Head Clerk:
The date on which the file goes to the Assistant Registrar for signature on the order:
Date of dispatch of the Order
PSL Infratech Pvt Ltd vs. Addi. CIT Range-76: Withdrawal under Vivad Se Vishwas Scheme
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