An analysis of ITA No. 1077/Del/2020, in which Mahender Kumar decided to settle the dispute for the assessment year 2015-16 under the Vivad Se Vishwas Act, 2020, leading to a withdrawal of the appeal.
The appeal was initially filed against the order by the Commissioner of Income Tax(A)-14, New Delhi. The dispute pertained to tax arrears for the year 2015-16, for which the appellant sought relief through legal channels.
The proceedings took place via video conferencing, emphasizing the increasing use of digital platforms in judicial processes. During the hearing, the counsel for the appellant, Ms. Disha Bansal, expressed the appellant’s intention to withdraw the appeal in favor of settling under the Vivad Se Vishwas scheme.
The Senior Departmental Representative had no objections to the withdrawal, leading to an agreement by the tribunal to accept the withdrawal request. The case was thus concluded without further contestation, showcasing the effectiveness of alternative dispute resolution mechanisms in tax matters.
This case highlights the government’s efforts to reduce litigation in tax disputes through the Vivad Se Vishwas scheme. It serves as a significant example of how tax disputes can be settled amicably outside traditional court settings, benefiting both the taxpayer and the government by saving time and resources.
ITA 1077/DEL/2020: Case Settlement Under Vivad Se Vishwas Act, 2020
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