Case Number: ITA 5430/DEL/2019
Appellant: GE Wind Energy Gmbh, Gurgaon
Respondent: DCIT, Circle-1(3)(1), International Taxation, New Delhi
Assessment Year: 2005-06
Case Filed On: 2019-06-18
Order Type: Final Tribunal Order
Date of Order: 2021-03-25
Pronounced On: 2021-03-25
In the Income Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi, the case between GE Wind Energy Gmbh, Gurgaon, and the DCIT, Circle-1(3)(1), International Taxation, New Delhi, was heard through video conferencing. The case pertains to the assessment year 2005-06.
The appellant, GE Wind Energy Gmbh, filed an appeal against the order of the CIT(A)-42, New Delhi dated 30.04.2019. The appeal was preferred due to a dispute regarding the assessment for the year 2005-06.
On 2nd March 2021, the appellant requested permission to withdraw the appeal, stating that the dispute had been settled under the Vivad Se Vishwas Scheme, 2020. The Vivad Se Vishwas Scheme was introduced by the Government of India to resolve direct tax disputes efficiently and reduce the litigation burden. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 was also filed to confirm the settlement.
Upon noting the contents of the application for withdrawal and considering the certificate filed, the tribunal decided to dismiss the appeal as withdrawn. The decision was announced in the virtual hearing on 25.03.2021.
The final judgment concluded with the following order:
“This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax(A)-42, New Delhi dated 30.04.2019 and pertains to assessment year 2005-06. The learned counsel for the assessee, vide letter dated 2nd March, 2021, has requested for withdrawal of the appeal and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. Learned Senior DR has no objection. In view of the above, we accept the request of the assessee for withdrawal of the appeal. In the result, the appeal of the assessee is dismissed as withdrawn.”
— SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER
— SHRI G.S. PANNU, VICE PRESIDENT
The case between GE Wind Energy Gmbh and DCIT, Circle-1(3)(1), International Taxation, New Delhi, concluded with the withdrawal of the appeal under the Vivad Se Vishwas Scheme. This scheme has provided a mechanism for taxpayers to resolve their disputes amicably and avoid prolonged litigation.
This case highlights the importance of schemes like Vivad Se Vishwas in streamlining the process of dispute resolution and offering a beneficial alternative to the traditional legal route for tax-related disputes.
The successful resolution of this case underlines the efficiency and effectiveness of the Vivad Se Vishwas Scheme in addressing and settling tax disputes.
The withdrawal of the appeal marks the end of this particular legal battle, demonstrating the taxpayer’s willingness to comply with the scheme and the government’s initiative to reduce litigation.
The tribunal’s order ensures that the principles of justice and fairness are upheld while providing a practical solution for dispute resolution.
The case of GE Wind Energy Gmbh serves as an example for other taxpayers to consider alternative dispute resolution mechanisms offered by the government, potentially saving time, resources, and the burden of prolonged legal proceedings.
As a result of this withdrawal, the taxpayer can now move forward without the uncertainty of ongoing litigation, reflecting a positive outcome for both the taxpayer and the tax authorities.
The Vivad Se Vishwas Scheme continues to play a pivotal role in resolving tax disputes, offering a clear and efficient path to resolution.
The tribunal’s acceptance of the withdrawal request under the scheme further reinforces the scheme’s validity and utility in the Indian tax system.
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