The Income Tax Appellate Tribunal Delhi Bench ‘SMC’ reviewed and dismissed an appeal filed by Santosh Goel against an order from the CIT(A)-14, New Delhi for the assessment year 2015-16, following the appellant’s decision to opt into the Vivad Se Vishwas Scheme for dispute resolution.
Santosh Goel, the appellant, contested the findings of the Income Tax Officer, Ward-42(2), New Delhi regarding his tax liabilities. The appeal, originally intended to challenge the CIT(A)’s order, was later withdrawn after the assessee opted for the government’s Vivad Se Vishwas Scheme, aimed at reducing litigation in direct tax disputes.
On July 14, 2021, the counsel for the assessee submitted a letter requesting withdrawal of the appeal due to their participation in the Vivad Se Vishwas Scheme. A certificate validating this decision under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 was also submitted, confirming the settlement of the dispute out of court.
The tribunal, led by Accountant Member R.K. Panda, accepted the withdrawal of the appeal on August 4, 2021. The Senior Departmental Representative did not object to the withdrawal, leading to a swift resolution of the proceedings.
The decision to opt for the Vivad Se Vishwas Scheme illustrates a significant shift in resolving tax disputes through non-litigative means. This approach not only expedites the resolution process but also reduces the burden on the judiciary and the taxpayers.
This case of Santosh Goel vs. ITO serves as a precedent for other taxpayers who are considering the Vivad Se Vishwas Scheme as a viable alternative to prolonged legal battles. It highlights the effectiveness of the scheme in fostering a more cooperative atmosphere between taxpayers and the tax authorities.
Settlement of Tax Disputes Under Vivad Se Vishwas Scheme: Santosh Goel vs ITO, ITA 578/DEL/2019
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