Relief to GAIL: ITAT Dismisses Appeal as Withdrawn After Opting for Vivad Se Vishwas Scheme [Read Order]
The tribunal allowed GAIL the liberty to seek a recall of the order if the settlement under the scheme was not successfully concluded
![Relief to GAIL: ITAT Dismisses Appeal as Withdrawn After Opting for Vivad Se Vishwas Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Income-Tax-Vivad-Se-Vishwas-Scheme-Relief-to-GAIL-Taxscan.jpg "Relief to GAIL: ITAT Dismisses Appeal as Withdrawn After Opting for Vivad Se Vishwas Scheme [Read Order]")
The Delhi Bench of Income Tax Appellate Tribunal dismissed GAIL India Limited's appeal as withdrawn after the company opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, for the assessment year 2018-19. GAIL India Limited, appellant-assessee, challenged the final assessment order dated July 25th, 2022, for the assessment year 2018-2019. This order was passed following directions from...
The Delhi Bench of Income Tax Appellate Tribunal dismissed GAIL India Limited's appeal as withdrawn after the company opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, for the assessment year 2018-19.
GAIL India Limited, appellant-assessee, challenged the final assessment order dated July 25th, 2022, for the assessment year 2018-2019. This order was passed following directions from the Dispute Resolution Panel (DRP) issued on June 21st, 2022. The draft assessment order was made earlier by the Assessing Officer (AO) at the National Faceless Assessment Centre, on September 29th, 2021.
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The assessee's counsel filed a petition during the hearing, stating that the assessee had opted for the Direct Tax Vivad se Vishwas Scheme, 2024, for the assessment year 2018-2019. A copy of the scheme was attached to the petition.
Read More: Assessee opts for Vivad se Vishwas Scheme: ITAT allows assessee to withdraw appeal
The Direct Tax Vivad se Vishwas Scheme, 2024, aims to resolve pending direct tax disputes efficiently. It allows taxpayers with pending appeals to settle their disputes by paying a specified amount, avoiding prolonged litigation. The scheme offers immunity from interest, penalties, and prosecution once the tax dues are paid. Taxpayers must file a declaration, make the payment, and withdraw related appeals to finalize the settlement. This initiative helps reduce the burden on courts and promotes tax compliance.
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Read More: ITAT Allows Assessee to Withdraw Appeal, with Option to Revoke if Vivad Se Vishwas Scheme is Unsuccessful
The two member bench comprising Mahavir Singh(Vice President) and M.Balaganesh(Accountant Member) dismissed the appeal as withdrawn since the assessee had opted for the Vivad se Vishwas Scheme, allowing the appeal to be recalled if the assessee was unsuccessful in the scheme.
In short,the appeal of the assessee was dismissed as withdrawn.
To Read the full text of the Order CLICK HERE
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