Facts of the Case

The present matter comprises three connected appeals filed before the Delhi High Court by S. Kumar Prop. M/s S. Kumar & Co. and Smt. Kuldeep Kaur Kohli (including as legal heir of Late Sh. Gurdeep Singh Kohli) against the respective Income Tax Officers of Ward 26(1) and Ward 26(2).

During the course of hearing conducted via video conferencing, the appellants, through their counsel, expressed their intention to withdraw the appeals in order to avail benefits under the Government’s amnesty scheme known as “Vivad Se Vishwas”.

 

Issues Involved

  • Whether appellants can withdraw pending income tax appeals to avail benefits under the Vivad Se Vishwas Scheme.
  • Whether the Court should grant liberty to the appellants for such withdrawal.

 

Petitioner’s Arguments

  • The appellants, through their counsel, sought permission to withdraw the pending appeals.
  • It was submitted that such withdrawal was necessary to enable them to avail the benefits of the Vivad Se Vishwas Scheme, which aims at resolving tax disputes amicably.

Respondent’s Arguments

  • The order does not record any substantive objection or detailed arguments from the Revenue.
  • The matter was primarily procedural in nature concerning withdrawal of appeals.

Court’s Findings / Order

  • The Hon’ble Delhi High Court accepted the request made by the appellants.
  • The Court permitted withdrawal of the appeals with liberty to avail benefits under the Vivad Se Vishwas Scheme.
  • Consequently, all the appeals were disposed of.

“With the aforesaid liberty, the present appeals stand disposed of.”

Important Clarification

  • The Court did not adjudicate on the merits of the case.
  • The disposal was purely based on the appellants’ request to withdraw appeals.
  • Liberty granted ensures that withdrawal will not prejudice the appellants’ right to avail benefits under the amnesty scheme.

 

Sections Involved

  • Income Tax Act, 1961 (General appellate provisions under Section 260A – implied, as ITA appeals before High Court)
  • Vivad Se Vishwas Act, 2020 (Dispute Resolution Scheme)

Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2020:DHC:3908-DB/MMH25112020ITA5372019_161530.pdf 

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