In ITA No. 1061/Del/2020, Sita Ram Kajla settles an ongoing tax dispute using the Vivad Se Vishwas Scheme for the assessment year 2010-11, providing a strategic resolution to avoid prolonged litigation.
The case, filed against the order of the CIT(A) in Hisar dated January 22, 2020, revolves around disputed tax arrears that Sita Ram Kajla chose to resolve amicably through the government’s Vivad Se Vishwas Scheme, introduced to reduce litigation in direct tax disputes.
During the virtual hearing, no representative appeared on behalf of Kajla, but a formal request for withdrawal of the appeal was submitted via email. This request was accompanied by a certification under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, indicating his willingness to settle the dispute outside the conventional appellate process.
The Tribunal, acknowledging the certification and lack of opposition from the Senior DR, accepted Kajla’s request to withdraw the appeal. This decision illustrates the effectiveness of alternative dispute resolution mechanisms in tax law, allowing taxpayers to resolve issues without enduring the traditional, and often lengthy, court processes.
The resolution of ITA 1061/DEL/2020 under the Vivad Se Vishwas Scheme not only facilitated a quicker resolution for Kajla but also underscores the importance of such schemes in reducing the burden on the judiciary and providing taxpayers with a viable option to settle disputes. This case serves as a pertinent example of the practical application of policy aimed at reducing litigation and encouraging compliance.
ITA 1061/DEL/2020: Settlement of Tax Dispute under Vivad Se Vishwas for AY 2010-11
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