Suruchi Tyagi’s decision to settle her tax disputes under the Vivad Se Vishwas Act, 2020 for the assessment year 2015-16 marks a significant step in minimizing litigation within the Indian tax system. This move led to the dismissal of ITA No. 45/Del/2019 as the case moved towards resolution through this beneficial scheme.
Suruchi Tyagi, residing in New Delhi, faced a dispute over tax assessments with the Income Tax Officer from Ward – 35(5) for the year 2015-16. The appeal against the decision of the CIT(A)-12 dated 07.09.2018 highlighted the complexities of her tax obligations.
The tribunal, consisting of Shri G.S. Pannu, Vice President, and Smt. Madhumita Roy, Judicial Member, observed the counsel for the assessee’s request for withdrawal on November 12, 2020. Suruchi Tyagi chose to resolve the pending dispute under the Vivad Se Vishwas scheme, which aims to cut down litigation and streamline the resolution of pending tax disputes.
During a virtual hearing on November 24, 2020, the tribunal acknowledged the withdrawal and formally consigned the appeal to records, marking it as dismissed for statistical purposes. However, they noted that should the dispute under the Vivad Se Vishwas Act not be ultimately resolved, the appellant could request reinstatement of the appeal.
Suruchi Tyagi’s choice to engage in the Vivad Se Vishwas scheme and the subsequent dismissal of her appeal underscore the potential for alternative dispute resolution mechanisms in the realm of tax law. This case not only alleviates the burden on judicial resources but also serves as a guiding precedent for taxpayers who might consider similar resolutions for their disputes.
ITA 45/Del/2019 concluded with Suruchi Tyagi’s proactive decision to utilize the Vivad Se Vishwas scheme for settling her tax disputes, showcasing the impact of alternative legal remedies in the Indian tax framework. This case highlights the supportive stance of the tribunal towards reducing litigation and fostering a collaborative approach to tax dispute resolution.
Suruchi Tyagi Opted for Vivad Se Vishwas Scheme in ITA 45/DEL/2019 for Assessment Year 2015-16
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