The legal confrontation in ITA 708/DEL/2020 involves Nirvan Rustagi against the Income Tax Officer, Ward-42(3), New Delhi. Initiated on February 7, 2020, this case pertains to the assessment year 2015-16, challenging the decision of the CIT(A)-43, New Delhi dated December 26, 2019.
The appellant, Nirvan Rustagi, found discrepancies and issues in the tax assessment for the year 2015-16 that led to this appeal. The main contention revolved around the calculations and subsequent tax demands posed by the taxation authority, which were considered unjust by the appellant.
The hearing, conducted through video conferencing on August 31, 2021, saw a unique turn of events. The appellant’s counsel submitted a letter on August 5, 2021, requesting the withdrawal of the appeal. This was driven by Nirvan Rustagi’s decision to resolve the dispute through the Vivad Se Vishwas Scheme, 2020, a government initiative designed to mitigate tax-related litigations.
The certification under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was duly submitted, affirming the appellant’s participation in the scheme.
The Tribunal, presided over by Vice President G.S. Pannu and Judicial Member Suchitra Kamble, after reviewing the submission and noting no objection from the Senior DR, approved the request to withdraw the appeal. Thus, the case was formally dismissed as withdrawn.
This resolution under the Vivad Se Vishwas Scheme not only resolves the immediate tax dispute for Nirvan Rustagi but also sets a precedent for similar cases. It highlights the efficacy of the scheme in reducing litigation and providing taxpayers with a less confrontational path to resolve disputes.
The case exemplifies the broader shifts within the Indian tax resolution framework, emphasizing governmental efforts to streamline tax litigation and enhance compliance through conciliatory measures.
The dismissal of the appeal in ITA 708/DEL/2020 marks a significant milestone in the use of alternative dispute resolution mechanisms in tax disputes, advocating for a more harmonious taxpayer-state relationship and efficient handling of tax litigations.
Nirvan Rustagi Settles Tax Dispute Under Vivad Se Vishwas Scheme: ITA 708/DEL/2020
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