Facts of the Case

The appellants had filed multiple income tax appeals before the Delhi High Court challenging orders passed by the Income Tax Authorities. During the course of hearing conducted via video conferencing, the appellants chose not to pursue the appeals on merits and instead opted to resolve the dispute under the Government’s amnesty scheme, namely the Vivad se Vishwas Scheme.

 

Issues Involved

  1. Whether appellants can withdraw pending income tax appeals to avail benefits under the Vivad se Vishwas Scheme.
  2. Whether such withdrawal should be permitted with liberty to seek relief under the scheme.

 

Petitioner’s Arguments

  • The appellants, through their counsel, submitted that they intend to withdraw the present appeals.
  • It was specifically requested that such withdrawal be permitted with liberty to avail benefits under the Vivad se Vishwas Scheme.

 

Respondent’s Arguments

  • The order does not record any specific objection from the Revenue against the withdrawal of appeals.

 

Court’s Findings / Order

  • The Delhi High Court allowed the appellants to withdraw the appeals.
  • Liberty was granted to avail benefits under the Vivad se Vishwas Scheme.
  • Consequently, all the appeals were disposed of.

 

Important Clarification

  • Withdrawal of appeals under judicial proceedings is permissible when the assessee opts for dispute resolution schemes such as Vivad se Vishwas.
  • Such withdrawal does not amount to adjudication on merits.
  • Liberty granted ensures that taxpayers can benefit from statutory amnesty schemes without procedural hindrance.


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

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