This article provides a detailed analysis of the Income Tax Appellate Tribunal’s decision in ITA No. 744/DEL/2020 where Rajat Dagar decided to withdraw his appeal under the Vivad Se Vishwas Scheme for the assessment year 2011-12.
Rajat Dagar initially filed an appeal against the order of CIT(A)-15, Delhi dated December 11, 2018, for the assessment year 2011-12. The appeal was later withdrawn as the matter was settled under the Vivad Se Vishwas Scheme, 2020.
The Vivad Se Vishwas Scheme was introduced by the government to reduce litigation and provide taxpayers an opportunity to settle tax disputes. Rajat Dagar’s decision to withdraw the appeal and settle under this scheme highlights the effectiveness of such government initiatives in resolving long-standing disputes.
The withdrawal of an appeal under the Vivad Se Vishwas Scheme not only provides closure to the taxpayer but also reduces the burden on judicial resources. This case demonstrates the procedural aspects and legal implications of withdrawing an appeal under the scheme.
The case of Rajat Dagar vs. ITO represents a significant application of the Vivad Se Vishwas Scheme in resolving tax disputes. It underscores the importance of such schemes in the broader context of tax administration and litigation in India.
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