Facts of the Case

The appellant, Rampastha Builders Pvt. Ltd., had filed appeals before the Delhi High Court challenging orders passed by the Income Tax authorities. During the course of hearing conducted via video conferencing, counsel for the appellant expressed the intention to withdraw the appeals in order to avail benefits under the Vivad Se Vishwas Scheme, an amnesty scheme introduced for settlement of tax disputes.

 

Issues Involved

  • Whether the appellant should be permitted to withdraw pending income tax appeals to avail benefits under the Vivad Se Vishwas Scheme.
  • Whether such withdrawal can be granted with liberty to pursue remedies under the scheme.

 

Petitioner’s Arguments

  • The appellant sought permission to withdraw the present appeals.
  • It was submitted that the withdrawal is intended to enable the appellant to avail benefits under the Vivad Se Vishwas Scheme for settlement of disputes.

 

Respondent’s Arguments

  • The order does not specifically record detailed objections or arguments from the Revenue authorities.
  • No opposition to withdrawal is reflected in the order.

 

Court Order / Findings

  • The Delhi High Court allowed the appellant to withdraw the appeals.
  • Liberty was granted to the appellant to avail benefits under the Vivad Se Vishwas Scheme.
  • Consequently, both appeals were disposed of as withdrawn.

 

Important Clarification

  • Withdrawal of appeal under judicial proceedings is permissible when an assessee opts for dispute resolution schemes like Vivad Se Vishwas.
  • Such withdrawal does not amount to adjudication on merits.
  • Courts generally grant liberty to avail statutory schemes aimed at reducing litigation.

 

Sections Involved

  • Income Tax Act, 1961 (Appeal provisions before High Court)
  • Vivad Se Vishwas Scheme, 2020 (Dispute Resolution / 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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