Facts of the Case

The present matter consists of three connected income tax appeals filed before the Delhi High Court by:

  • S. Kumar Prop. M/s S. Kumar & Co.
  • Smt. Kuldeep Kaur Kohli (including as legal heir of Late Sh. Gurdeep Singh Kohli)

The appeals were filed against orders passed by the Income Tax Department (ITO Ward 26(1) & 26(2)).

At the time of hearing conducted through video conferencing, the appellants expressed their 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

  1. Whether the appellants should be permitted to withdraw pending income tax appeals.
  2. Whether liberty can be granted to avail benefits under the Vivad Se Vishwas Scheme.
  3. Procedural disposal of appeals upon such withdrawal.

Petitioner’s Arguments

  • The appellants, through counsel, submitted that they wished to withdraw the present appeals.
  • The withdrawal was sought specifically to avail benefits under the Vivad Se Vishwas Scheme, which provides for dispute resolution in tax matters.
  • A request was made to grant liberty for the same.

Respondent’s Arguments

  • The Revenue was represented by standing counsel.
  • No substantive objection to withdrawal was recorded in the order.
  • The matter was left to the discretion of the Court regarding disposal.

Court Order / Findings

  • The appellants are permitted to withdraw the appeals.
  • Liberty is granted to avail benefits under the Vivad Se Vishwas Scheme.
  • Accordingly, all the connected appeals stand disposed of.

The Court also directed:

  • Immediate uploading of the order on the official website.
  • Transmission of the order to counsel via email.

Important Clarification

  • The Court did not adjudicate on merits of the case.
  • Disposal was purely procedural due to withdrawal.
  • Grant of liberty ensures that the appellants can validly opt for settlement under the amnesty scheme.
  • Such orders reinforce that courts permit withdrawal to encourage dispute resolution schemes.

Sections Involved

  • Income Tax Act, 1961 (General appellate provisions – specific sections not discussed in order)
  • Vivad Se Vishwas Scheme, 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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