This article details the resolution of a tax dispute for the assessment year 2013-14 involving Natasha Kohli and the DCIT Central Circle-8, New Delhi, through the Vivad Se Vishwas Scheme. The process and implications of this resolution method are critically analyzed.
The case addresses multiple appeals by Natasha Kohli against orders from CIT(A) -24, New Delhi for assessment years ranging from 2008-09 to 2013-14. The appeals were settled under the Vivad Se Vishwas Scheme, a government initiative aimed at reducing pending income tax litigation.
The hearing, conducted through video conferencing, reflects modern judicial processes adapting to technological advancements. Despite the absence of the appellant, proceedings moved forward based on written communications, illustrating the changing dynamics of legal hearings.
The tribunal accepted the withdrawal of the appeals by the assessee, facilitated by the Vivad Se Vishwas Scheme. This decision was based on the submission of a certificate under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020, certifying the assessee’s choice to settle the disputes.
The article further explores how the Vivad Se Vishwas Scheme was utilized in this case, offering insights into its benefits and limitations. The scheme’s impact on reducing the backlog of cases and promoting a non-adversarial tax environment is discussed, providing a comprehensive view of its effectiveness.
The resolution of Natasha Kohli’s tax disputes for the assessment year 2013-14 under the Vivad Se Vishwas Scheme provides valuable insights into the functioning and benefits of such government schemes in the realm of tax litigation. This case serves as an exemplar for other taxpayers considering similar avenues for dispute resolution.
Settlement under Vivad Se Vishwas: Natasha Kohli’s 2013-14 Tax Dispute
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