In the case of ITA 1/DEL/2019, Sanjeev Goel from Delhi contested against the Income Tax Officer (ITO), Ward- 40(5), New Delhi, for the assessment year 2014-15. This analysis delves into the procedural aspects, arguments presented, and the final resolution of the case under the Vivad Se Vishwas Scheme, 2020.
The appellant, Sanjeev Goel, filed an appeal against the order of the learned Commissioner of Income Tax (Appeals)-14, New Delhi, dated 11.12.2018. The case pertains to the assessment year 2014-15, with the appellant seeking relief from tax arrears.
The appellant raised the following grounds of appeal:
The case was heard by the Delhi “D” Bench of the Income Tax Appellate Tribunal (ITAT) through video conferencing. The hearing was presided over by Shri G.S. Pannu, Vice President, and Shri Kul Bharat, Judicial Member.
The appellant, represented by Ms. Umang Luthra, Advocate, submitted a letter dated 26.02.2021, requesting the withdrawal of the appeal. The letter stated that the appellant had opted to settle the tax arrears dispute under the Vivad Se Vishwas Scheme, 2020. This scheme was introduced by the Government of India to reduce litigation and provide an opportunity for taxpayers to settle their tax disputes amicably.
The tribunal acknowledged the request for withdrawal and agreed to dismiss the appeal. The decision was made considering the appellant’s intention to resolve the dispute under the Vivad Se Vishwas Scheme, 2020. The tribunal’s order included a caveat, stating that if the dispute was not ultimately resolved under the scheme, the appellant could approach the tribunal for the reinstitution of the appeal. The Revenue had no objection to this caveat.
The tribunal concluded the hearing on 03.03.2021 and pronounced the decision to dismiss the appeal for statistical purposes. The decision allowed the appellant to reinstitute the appeal if the dispute was not resolved under the Vivad Se Vishwas Scheme, ensuring procedural fairness and flexibility.
This case highlights the effectiveness of the Vivad Se Vishwas Scheme, 2020, in resolving tax disputes. The scheme provides a platform for taxpayers to settle disputes without prolonged litigation, benefiting both the taxpayers and the tax administration. The tribunal’s decision to allow the reinstitution of the appeal if the scheme resolution fails also demonstrates a balanced approach, ensuring that the taxpayer’s rights are protected.
The case of ITA 1/DEL/2019 serves as a precedent for similar cases, emphasizing the importance of alternative dispute resolution mechanisms in the tax administration system. It underscores the need for flexibility and procedural fairness in handling tax disputes, ensuring that taxpayers have multiple avenues to seek relief and resolve their issues.
In conclusion, the case of Sanjeev Goel vs ITO, resolved under the Vivad Se Vishwas Scheme, 2020, highlights the importance of such schemes in reducing litigation and providing taxpayers with an amicable resolution mechanism. The tribunal’s decision to allow the reinstitution of the appeal ensures that taxpayers’ rights are safeguarded, promoting a fair and efficient tax administration system.
Vivad Se Vishwas Scheme Resolution: Sanjeev Goel vs ITO – ITA 1/DEL/2019
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