This case involves an appeal filed by Poonam Dahiya against the order passed by the CIT (A) Karnal dated 26th October, 2018 for the assessment year 2013-14.
The appeal was heard through video conferencing by Shri R.K. Panda, Accountant Member of the Income Tax Appellate Tribunal, Delhi Bench ‘SMC-2’. During the proceedings, the counsel for the assessee requested an adjournment and indicated that the assessee had opted for the Vivad se Vishwas Scheme 2020 but was unable to complete the necessary submissions due to missing challan details.
Considering the circumstances, the Tribunal decided to consign the appeal to record and treated it as dismissed. However, they included a caveat that if the dispute is not resolved under the Vivad se Vishwas Scheme, the assessee could request the reinstatement of the appeal. This decision was accepted without objection from the Revenue.
The case highlights the impact of the Vivad se Vishwas Scheme on tax litigation, aiming to reduce pending disputes by providing a concise framework for taxpayers to settle their disputes out of the traditional court system. The decision to dismiss the appeal is a testament to the scheme’s intended efficiency and taxpayer facilitation.
Case Analysis of ITA 195/DEL/2019: Poonam Dahiya vs. ITO, Ward-3, Panipat
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