ITA 810/DEL/2020 addresses the tax dispute involving Kavita Gupta for the assessment year 2013-14, part of broader appeals from 2011-12 to 2015-16. These appeals were managed collectively and resolved under the Vivad Se Vishwas Act, 2020, aimed at reducing litigation in tax disputes.
The appellant, Kavita Gupta, challenged the assessments made by the ACIT, Central Circle-17, New Delhi. Represented by Sh. Sumit Bhatnagar, CA, and opposed by Ms. Aashna Paul, CIT DR, Gupta aimed to resolve ongoing fiscal disagreements that spanned several years.
The hearings took place before Sh. N. K. Billaiya, Accountant Member, and Sh. N.K. Choudhry, Judicial Member at the Delhi Bench ‘C’. The case proceedings highlighted the complexity of tax litigation and the potential for resolution through government-backed schemes.
Through a strategic approach utilizing the Vivad Se Vishwas Act, Gupta requested permission to withdraw the appeal, leading to a dismissal of the case as resolved. This action effectively closed the dispute for the assessment year 2013-14 as part of a series of appeals concerning multiple fiscal years.
The resolution of this case under the Vivad Se Vishwas Act demonstrates the effectiveness of alternative dispute resolution mechanisms in the Indian tax system, promoting a quicker and less adversarial resolution process.
The order was pronounced on July 11, 2022, marking a significant resolution in the series of tax disputes involving Kavita Gupta.
ITA 810/DEL/2020: Kavita Gupta’s Tax Dispute Resolution for A.Y. 2013-14
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