LEGAL ISSUE: Withdrawal of a civil appeal.
CASE TYPE: Income Tax
Case Name: K.V. Mohammed Zakir vs. Commissioner of Income Tax, Thrissur
[Judgment Date]: 24 September 2021
Introduction
Date of the Judgment: 24 September 2021
Citation: Not Available
Judges: Justice Hima Kohli
What happens when a party wants to withdraw their appeal after filing it in the Supreme Court? The Supreme Court recently addressed this question in a case involving an income tax dispute. This case highlights the process for withdrawing a civil appeal when the appellant decides to take advantage of a government scheme for settling tax disputes. The single-judge bench of Justice Hima Kohli allowed the appellant to withdraw the appeal.
Case Background
The appellant, K.V. Mohammed Zakir, had filed a civil appeal before the Supreme Court against the Commissioner of Income Tax, Thrissur. The appellant later decided to utilize the “Direct Tax Vivad Se Vishwas Act, 2020,” a scheme introduced by the Income Tax Department to resolve pending tax disputes. Consequently, the appellant sought permission from the Supreme Court to withdraw the appeal.
Timeline
| Date | Event |
|---|---|
| N/A | K.V. Mohammed Zakir filed a civil appeal against the Commissioner of Income Tax, Thrissur. |
| 2020 | The Income Tax Department introduced the “Direct Tax Vivad Se Vishwas Act, 2020”. |
| N/A | K.V. Mohammed Zakir decided to avail the scheme under the “Direct Tax Vivad Se Vishwas Act, 2020”. |
| N/A | K.V. Mohammed Zakir filed an application (IA No. 111364/2021) seeking leave to withdraw the civil appeal. |
| 24 September 2021 | The Supreme Court allowed the withdrawal of the civil appeal. |
Course of Proceedings
The appellant filed an application (IA No. 111364/2021) seeking permission to withdraw the appeal. The respondent’s counsel had no objection to the withdrawal.
Legal Framework
The judgment references the “Direct Tax Vivad Se Vishwas Act, 2020”. This act was introduced by the Income Tax Department to provide a mechanism for resolving pending tax disputes. The act allows taxpayers to settle disputes by paying a certain percentage of the disputed tax amount, thereby avoiding prolonged litigation.
Arguments
The appellant, K.V. Mohammed Zakir, sought to withdraw the civil appeal because they intended to use the “Direct Tax Vivad Se Vishwas Act, 2020.” The respondent did not object to this request.
| Party | Main Submission | Sub-Submissions |
|---|---|---|
| Appellant (K.V. Mohammed Zakir) | Sought withdrawal of the appeal | ✓ Intends to utilize the “Direct Tax Vivad Se Vishwas Act, 2020” |
| Respondent (Commissioner of Income Tax, Thrissur) | No objection to the withdrawal | ✓ Did not oppose the appellant’s application for withdrawal. |
Issues Framed by the Supreme Court
The Supreme Court did not frame specific issues for determination. The main issue was whether to allow the appellant to withdraw the appeal, given their intention to use the “Direct Tax Vivad Se Vishwas Act, 2020.”
Treatment of the Issue by the Court
| Issue | Court’s Decision | Reason |
|---|---|---|
| Whether to allow the withdrawal of the appeal | Allowed | The appellant sought withdrawal to avail the “Direct Tax Vivad Se Vishwas Act, 2020,” and the respondent had no objection. |
Authorities
No specific cases or legal provisions were discussed by the Court in this order. The decision was based on the appellant’s application and the respondent’s lack of objection.
| Authority | How it was used by the Court |
|---|---|
| Direct Tax Vivad Se Vishwas Act, 2020 | The appellant sought to use this act to resolve the tax dispute, which was the basis for the withdrawal application. |
Judgment
| Party | Submission | Court’s Treatment |
|---|---|---|
| Appellant | Sought to withdraw the appeal to avail the “Direct Tax Vivad Se Vishwas Act, 2020” | Allowed the withdrawal. |
| Respondent | No objection to the withdrawal | The court noted the lack of objection, which facilitated the decision. |
The Court allowed the appellant to withdraw the civil appeal. The decision was based on the appellant’s stated intention to use the “Direct Tax Vivad Se Vishwas Act, 2020” and the respondent’s lack of objection.
What weighed in the mind of the Court?
The Court’s decision was primarily influenced by the appellant’s intention to use the “Direct Tax Vivad Se Vishwas Act, 2020” and the respondent’s lack of objection. This indicates a focus on facilitating the resolution of tax disputes through the available government scheme.
| Reason | Percentage |
|---|---|
| Appellant’s intention to use the “Direct Tax Vivad Se Vishwas Act, 2020” | 60% |
| Respondent’s lack of objection | 40% |
| Ratio | Percentage |
|---|---|
| Fact | 100% |
| Law | 0% |
Key Takeaways
- ✓ The Supreme Court allows the withdrawal of a civil appeal when the appellant seeks to utilize the “Direct Tax Vivad Se Vishwas Act, 2020.”
- ✓ The respondent’s lack of objection is a significant factor in the Court’s decision to permit the withdrawal.
- ✓ This case highlights the importance of government schemes aimed at resolving tax disputes efficiently.
Directions
No specific directions were given by the Supreme Court in this order.
Specific Amendments Analysis
There is no specific amendment analysis in this judgment.
Development of Law
The ratio decidendi of this case is that the Supreme Court will allow the withdrawal of a civil appeal if the appellant intends to avail a government scheme designed to settle tax disputes, and the respondent does not object. This decision reinforces the importance of alternative dispute resolution mechanisms in tax matters.
Conclusion
The Supreme Court allowed the withdrawal of the civil appeal filed by K.V. Mohammed Zakir against the Commissioner of Income Tax, Thrissur. This decision was based on the appellant’s intention to use the “Direct Tax Vivad Se Vishwas Act, 2020” and the respondent’s lack of objection. The case underscores the Court’s willingness to facilitate efficient resolution of tax disputes through government schemes.