ITA 809/DEL/2020 is one of several cases involving Kavita Gupta of New Delhi, dealing with tax disputes over multiple years, specifically the assessment year 2012-13. This case, along with others spanning from 2011-12 to 2015-16, was settled under the provisions of the Vivad Se Vishwas Act, 2020.
The disputes centered on tax assessments by the ACIT, Central Circle-17, New Delhi, which led to significant litigation. Kavita Gupta, represented by CA Sh. Sumit Bhatnagar and opposed by CIT DR Ms. Aashna Paul, sought to resolve these prolonged disputes amicably through the Vivad Se Vishwas scheme.
The hearings took place under the jurisdiction of Sh. N. K. Billaiya, Accountant Member, and Sh. N.K. Choudhry, Judicial Member. The appeals were heard collectively, focusing on a fair and equitable resolution under the scheme designed to minimize litigation in direct tax disputes.
Following the submission of a formal withdrawal request by Gupta, the tribunal acknowledged the settlement reached under the Vivad Se Vishwas Act. The decision to dismiss the appeals as withdrawn was pronounced in open court, highlighting a successful outcome for both the appellant and the tax authority.
This case underscores the effectiveness of the Vivad Se Vishwas Act as a strategic tool for resolving tax disputes outside traditional court settings. It exemplifies how legislative tools can be employed to reduce backlog and provide relief to taxpayers and government alike.
The final order, delivered on July 11, 2022, marks the conclusion of this significant tax dispute, setting a precedent for similar cases.
ITA 809/DEL/2020: Settlement of Tax Dispute for Kavita Gupta, A.Y. 2012-13
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