The case of Pushpa Saraf, Delhi, appellant, versus the Income Tax Officer, Ward-47(4), New Delhi, respondent, pertains to the assessment year 2015-16. The case was filed on January 24, 2019, under ITA No. 532/DEL/2019. The final tribunal order was issued on December 18, 2020, and the judgment was pronounced on the same date.
The case was heard before the Delhi Bench ‘A’ of the Income Tax Appellate Tribunal (ITAT) through video conferencing. The bench comprised Vice President Shri G.S. Pannu and Judicial Member Shri Sudhanshu Srivastava.
During the proceedings, the learned counsel for the appellant, Pushpa Saraf, filed a request to withdraw the appeal, stating that the appellant had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also submitted.
The learned Senior Departmental Representative (DR) raised no objection to the withdrawal request.
Considering the submission and the absence of objections from the DR, the tribunal accepted the withdrawal request. Consequently, the appeal was dismissed as withdrawn.
The final decision was pronounced during the virtual hearing on December 18, 2020. The tribunal concluded that the appeal, filed by Pushpa Saraf for the assessment year 2015-16, stands dismissed as withdrawn under the Vivad Se Vishwas Scheme, 2020.
The Vivad Se Vishwas Scheme, 2020, provides a mechanism for taxpayers to settle their tax disputes by paying a specified amount and obtaining immunity from prosecution and further assessment. This scheme aims to reduce litigation and expedite the resolution of tax disputes.
In the case of Pushpa Saraf, the withdrawal of the appeal under the Vivad Se Vishwas Scheme signifies the resolution of the tax dispute for the assessment year 2015-16. The appellant benefits from the waiver of penalties and interest, and the case is closed with no further litigation.
While the specific details of the tax dispute in this case were not elaborated in the tribunal order, the procedural resolution under the Vivad Se Vishwas Scheme highlights the importance of such mechanisms in streamlining tax litigation and providing relief to taxpayers.
The case of Pushpa Saraf serves as an example for other taxpayers facing prolonged litigation. Opting for settlement schemes like Vivad Se Vishwas can lead to quicker resolution, reduced financial burden, and closure of pending disputes.
The ITAT’s acceptance of the withdrawal request and dismissal of the appeal underlines the effectiveness of the Vivad Se Vishwas Scheme in addressing tax disputes. Taxpayers are encouraged to consider such schemes to resolve their issues efficiently and benefit from the provisions designed to facilitate compliance and reduce litigation.
The tribunal’s order, delivered by Vice President Shri G.S. Pannu and Judicial Member Shri Sudhanshu Srivastava, underscores the judicial support for legislative measures aimed at dispute resolution and taxpayer relief.
For further details, refer to the case documentation and the final tribunal order dated December 18, 2020.
Pushpa Saraf vs ITO, Ward-47(4), New Delhi (2015-16) – Case Withdrawn under Vivad Se Vishwas Scheme
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