The case ITA No. 827/Del/2020 involves Smt. Vijay Chopra, a resident of New Delhi, against the Income Tax Officer, Ward 65(4), New Delhi. This case pertained to the Assessment Year 2011-12, with legal proceedings initiated due to discrepancies in tax assessments.
The appeal was originally filed against the decision of the CIT (Appeals)-35, New Delhi dated December 23, 2019. The core of the dispute involved assessments that were not in favor of the taxpayer, prompting the appeal. However, on March 15, 2021, Vijay Chopra submitted an application indicating the decision to withdraw the appeal, citing settlement under the Vivad se Vishwas scheme, a governmental initiative aimed at resolving tax disputes.
On April 29, 2021, the Income Tax Appellate Tribunal, under the bench of Shri N. K. Billaiya, Accountant Member, acknowledged the withdrawal application. The order noted that the parties had opted for the Vivad se Vishwas scheme, which effectively resolved the dispute. As a result, the appeal was dismissed as withdrawn.
The dismissal of this appeal marks a significant use of the Vivad se Vishwas scheme to settle longstanding tax disputes. This outcome not only resolved the immediate legal contention between Vijay Chopra and the ITO but also highlighted the effectiveness of alternative dispute resolution mechanisms in tax matters. The case serves as a precedent and a lesson on the benefits of such schemes to expedite dispute resolution and reduce litigation in the Indian tax system.
Order pronounced in the open court on the 29th day of April, 2021, marked the conclusion of a tax dispute that engaged various legal channels over nearly a decade.
Settlement and Withdrawal in ITA 827/DEL/2020: Vijay Chopra vs ITO, Ward 65(4), New Delhi
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