This document presents a comprehensive review of the Income Tax Appellate Tribunal’s decision regarding the tax dispute between Sonal Gheek and the Income Tax Officer, Ward-34(1), New Delhi for the assessment year 2014-15. The case, filed under ITA No. 136/DEL/2019, concluded with an appeal withdrawal facilitated by the Vivad Se Vishwas Scheme.
Sonal Gheek, a resident of Delhi, was embroiled in a tax dispute pertaining to the assessment year 2014-15. The appeal against the order of the Commissioner of Income Tax(A)-12 was originally aimed at challenging adjustments made by the Income Tax Department.
The proceedings took a pivotal turn when Sonal Gheek opted to resolve the dispute through the Vivad Se Vishwas Scheme, 2020, a government initiative aimed at reducing litigation and allowing tax payers to settle tax disputes amicably. A formal certificate under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020, was submitted to validate the settlement.
On the scheduled date of hearing, both parties agreed to the withdrawal of the appeal. The tribunal accepted the withdrawal, thus officially closing the case with no objections from the Senior Departmental Representative.
The resolution of this case under the Vivad Se Vishwas Scheme marks a significant use of this legal pathway to settle disputes, highlighting its importance as a tool for reducing prolonged legal battles and easing the burden on the judicial system.
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