This document provides an in-depth analysis of the ITA 981/DEL/2020 case involving Rupinder Singh Kohli and the ITO, ward-45(3), New Delhi, focusing on the assessment year 2014-15.
Rupinder Singh Kohli filed an appeal against the decision of CIT(A)-15, New Delhi dated January 16, 2019. The case, conducted via virtual hearing on January 12, 2021, was marked by the appellant’s decision to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.
During the virtual hearing, no representative for the appellant was present, but a request for withdrawal was submitted through an email by the appellant’s counsel. The withdrawal was based on a settlement under the Vivad Se Vishwas Scheme, indicating a desire to resolve the tax dispute out of court.
The tribunal, acknowledging the certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, accepted the withdrawal. This resolution highlights the scheme’s role in reducing litigation and providing taxpayers with a clear path to settle disputes.
The case dismissal emphasizes the benefits and effectiveness of government schemes like Vivad Se Vishwas in addressing and settling tax disputes efficiently. This scenario underlines the mutual benefits of such dispute resolution mechanisms, benefiting both the taxpayer and the judiciary by reducing case backlogs.
Case Summary: ITA 981/DEL/2020 – Resolution through Vivad Se Vishwas
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