Appellant: Mrs. Priti Nanda, Defence Colony, New Delhi
Respondent: ACIT, Circle – 54 (1), New Delhi
For the Appellant: None present
For the Revenue: Ms. Anima Baranwal, Sr. D.R.
Date of Hearing: June 29, 2021
Date of Pronouncement: June 29, 2021
The appeal by Mrs. Priti Nanda challenges the decision of the Ld. CIT(A)-35, New Delhi, dated September 25, 2019, for the assessment year 2015-2016. Mrs. Nanda opted for the Vivad Se Vishwas Scheme, 2020, aiming to settle the dispute related to tax arrears for the said assessment year.
On June 18, 2021, Mrs. Nanda submitted a request via email for the withdrawal of her appeal, citing her decision to settle the dispute under the Vivad Se Vishwas Scheme, 2020. Alongside her withdrawal request, a certificate under section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020, was also submitted, evidencing her eligibility and participation in the scheme.
The tribunal, noting the absence of any objection from the Senior Departmental Representative and acknowledging the submission of the requisite certification under the Vivad Se Vishwas Scheme, accepted Mrs. Nanda’s request to withdraw the appeal. Consequently, the appeal was dismissed as resolved through the scheme.
This case exemplifies the practical application of the Vivad Se Vishwas Scheme as an effective mechanism for resolving tax disputes outside the conventional litigation process, thereby providing a streamlined resolution to disputes and reducing the backlog of cases. The decision reinforces the importance of alternative dispute resolution mechanisms in the judicial system.
The order, dismissing the appeal following Mrs. Nanda’s withdrawal under the Vivad Se Vishwas Scheme, was pronounced immediately after the virtual hearing on June 29, 2021, upholding the principles of efficient dispute resolution.
Priti Nanda vs. ACIT Circle-54(1), New Delhi (2015-16): Resolution Under Vivad Se Vishwas Scheme
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