Anjali Jain, the appellant, filed an appeal against the order of learned CIT(A)-19, New Delhi for the assessment year 2015-16. The case was heard through video conferencing, reflecting modern judicial adaptations to technology.
The appeal challenged the original assessment order dated 30.10.2018. Before the hearing, the appellant communicated her decision to withdraw the appeal, choosing instead to settle under the Direct Tax Vivad Se Vishwas Act, 2020.
The tribunal accepted the withdrawal request, supported by the certificate under Section 5(1) of the Vivad Se Vishwas Scheme. This decision aligns with the policy’s aim to reduce litigation in direct taxes and provides a peaceful resolution mechanism for tax disputes.
The appeal was dismissed as withdrawn, marking a swift conclusion to the proceedings. This outcome demonstrates the effective use of alternative dispute resolution mechanisms in tax-related cases, emphasizing the role of legislative schemes in promoting judicial economy and taxpayer relief.
Detailed Case Analysis of ITA No. 89/DEL/2019: Anjali Jain vs. ITO, Ward-55(4), New Delhi
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform