The case ITA No. 1813/DEL/2020 discusses the withdrawal of an appeal by DJB Infrastructures & Developers Pvt. Ltd. against the decision of the Income Tax Officer, Ward-7(2), New Delhi, for the assessment year 2017-18. This article provides a detailed analysis of the proceedings and the reasons behind the appeal withdrawal.
DJB Infrastructures & Developers Pvt. Ltd., based in Gurgaon, Haryana, initially filed an appeal against the order of the CIT(A)-3, New Delhi. The appeal was in response to tax arrears disputes for the fiscal year 2017-18.
On May 27, 2021, the counsel for the appellant, through a formal letter, requested the withdrawal of the appeal, citing the company’s decision to settle the dispute under the Vivad Se Vishwas Scheme, 2020. This scheme was introduced by the Government of India to reduce litigation in direct taxes and provides for settlement of disputed tax, disputed interest, disputed penalty, or disputed fees.
The tribunal, led by Shri Kul Bharat, Judicial Member, accepted the withdrawal request after reviewing the certificate issued under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, which was presented as part of the withdrawal application. Consequently, the appeal was dismissed as withdrawn without a detailed examination of the case merits.
The decision to withdraw the appeal under the Vivad Se Vishwas Scheme indicates a strategic approach to dispute resolution, highlighting the benefits of such schemes in reducing prolonged legal battles and providing fiscal certainty to businesses. The withdrawal also reflects the effectiveness of alternative dispute resolution mechanisms in tax matters.
The dismissal of the appeal by DJB Infrastructures & Developers Pvt. Ltd. under the Vivad Se Vishwas Scheme marks a significant use of this policy initiative to settle disputes amicably. This case exemplifies how legislative measures like the Vivad Se Vishwas Scheme can aid in the efficient resolution of tax disputes.
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