Case Note & Summary
The dispute involved a civil appeal before the Supreme Court of India in a tax matter. The appellant, K.V. Mohammed Zakir, filed an application seeking leave to withdraw the appeal, citing the availability of the Direct Tax Vivad Se Vishwas Act, 2020, which provides a mechanism for resolving pending tax disputes. The respondent, the Commissioner of Income Tax, Thrissur, raised no objection to the withdrawal application. The core legal issue was whether the court should permit the withdrawal to allow the appellant to utilize the statutory scheme. The appellant argued for withdrawal to avail the benefits under the Act, while the respondent did not oppose the request. The court analyzed the application and found the reasons stated therein sufficient, noting the lack of objection from the respondent. Consequently, the court allowed the withdrawal, disposing of the civil appeal as withdrawn. This decision facilitated the appellant's access to the dispute resolution mechanism under the Direct Tax Vivad Se Vishwas Act, 2020.
Headnote
A) Tax Law - Appeal Withdrawal - Direct Tax Vivad Se Vishwas Act, 2020 - The appellant sought leave to withdraw a civil appeal to avail a scheme for pending tax disputes under the Direct Tax Vivad Se Vishwas Act, 2020, with no objection from the respondent - The Supreme Court allowed the withdrawal, disposing of the appeal as withdrawn based on the application's reasons (Paras Not mentioned).
Issue of Consideration
Whether the appellant should be allowed to withdraw the civil appeal to avail the scheme under the Direct Tax Vivad Se Vishwas Act, 2020
Final Decision
The Supreme Court allowed the appellant to withdraw the civil appeal, disposing of it as withdrawn.
Law Points
- Withdrawal of appeal
- Direct Tax Vivad Se Vishwas Act
- 2020
- pending tax disputes mechanism
Case Details
2021 LawText (SC) (9) 136
Civil Appeal No.2593 of 2018
Commissioner of Income Tax, Thrissur
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Nature of Litigation
Civil appeal in a tax dispute
Remedy Sought
Appellant seeking leave to withdraw the civil appeal to avail the scheme under the Direct Tax Vivad Se Vishwas Act, 2020
Filing Reason
To allow withdrawal for availing the mechanism for pending tax disputes under the Direct Tax Vivad Se Vishwas Act, 2020
Issues
Whether the appellant should be allowed to withdraw the civil appeal to avail the scheme under the Direct Tax Vivad Se Vishwas Act, 2020
Submissions/Arguments
Appellant argued for withdrawal to avail the Direct Tax Vivad Se Vishwas Act, 2020 scheme
Respondent had no objection to the withdrawal application
Ratio Decidendi
The court may allow withdrawal of an appeal when the appellant seeks to avail a statutory scheme for dispute resolution and the respondent raises no objection, based on the reasons stated in the application.
Judgment Excerpts
IA No. 111364/2021 is an application moved by the appellant seeking leave to withdraw the present appeal on the ground that recently the Income Tax Department has come up with a scheme of “Direct Tax Vivad Se Vishwas Act, 2020” for providing a mechanism for pending tax disputes, which the appellant proposes to avail.
Learned Counsel for the respondent has no objection to the application being allowed.
For the reasons stated in the application, the appellant is allowed to withdraw the instant civil appeal. The civil appeal is, accordingly, disposed of as withdrawn.
Procedural History
Civil Appeal No.2593 of 2018 filed; IA No. 111364/2021 application for withdrawal moved; Supreme Court allowed withdrawal and disposed of the appeal as withdrawn on September 24, 2021.
Acts & Sections
- Direct Tax Vivad Se Vishwas Act, 2020:
