Facts of the Case

The Appellant, Ramprastha Builders Pvt. Ltd., had filed appeals under Section 260A of the Income Tax Act challenging orders passed by the tax authorities. During the course of hearing conducted via video conferencing, the counsel for the Appellant sought permission to withdraw the appeals in order to avail benefits under the “Vivad se Vishwas” amnesty scheme.

 

Issues Involved

  1. Whether the appellant can withdraw pending income tax appeals to avail benefits under the Vivad se Vishwas Scheme.
  2. Whether such withdrawal should be granted with liberty.

 

Petitioner’s Arguments

  • The Appellant, through counsel, submitted that it intends to withdraw the appeals.
  • The withdrawal was sought specifically to avail benefits under the Government’s amnesty scheme “Vivad se Vishwas”.

 

Respondent’s Arguments

  • The order does not record any specific objections raised by the Respondents (Income Tax Department).

 

Court Order / Findings

  • The Delhi High Court permitted the withdrawal of the appeals.
  • Liberty was granted to the Appellant to avail benefits under the “Vivad se Vishwas” Scheme.
  • Consequently, both appeals were disposed of.

 

Important Clarification

  • The Court did not adjudicate the merits of the case.
  • The disposal was purely procedural, based on the appellant’s request to opt for the amnesty scheme.
  • Such orders do not constitute precedent on substantive tax issues.

Sections Involved

  • Income Tax Act, 1961 (Appeal provisions – Section 260A)
  • Direct Tax Vivad se Vishwas Act, 2020 (Amnesty Scheme)

Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2020:DHC:3912-DB/MMH01122020ITA8772019_162449.pdf

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