Kavita Gupta of New Delhi, filed appeals against the CIT(A)-17 for the assessment years 2011-12 to 2015-16, which concluded with the settlement under the Vivad Se Vishwas Act, 2020.
Kavita Gupta faced multiple years of tax disputes that spanned from 2011 to 2015. The disputes arose from various assessments by the ACIT, Central Circle-17, New Delhi. In an effort to resolve these ongoing issues, Gupta opted for the Vivad Se Vishwas Scheme, which was designed to reduce litigation in tax-related matters.
The case was heard by Sh. N. K. Billaiya, Accountant Member, and Sh. N.K. Choudhry, Judicial Member at the Delhi Bench ‘C’. The proceedings focused on the applicability of the scheme to the disputes in question and culminated in the withdrawal of the appeals by Gupta.
The withdrawal of the appeals signifies a successful settlement under the Vivad Se Vishwas Act, providing a straightforward resolution mechanism for longstanding disputes. This method allowed Gupta to avoid prolonged litigation, benefiting both the taxpayer and the government by reducing the backlog of cases.
This case highlights the effectiveness of alternative dispute resolution mechanisms in the context of Indian taxation laws and underscores the government’s commitment to simplifying tax dispute resolution.
The final order was announced on July 11, 2022, and marked a significant move towards resolving tax disputes through alternative legal frameworks.
ITA 808/DEL/2020: Kavita Gupta’s Tax Settlement under Vivad Se Vishwas for A.Y. 2011-12 to 2015-16
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