This article provides an in-depth analysis of the tax appeal case involving Braham Singh Chauhan for the assessment year 2013-14, which was withdrawn under the provisions of the Vivad Se Vishwas Act, 2020. The appeal was presided over by Shri G.S. Pannu, Vice President, and Shri K.N. Chary, Judicial Member, at the Delhi Bench ‘C’ of the Income Tax Appellate Tribunal.
Braham Singh Chauhan, the appellant, filed appeals against the order of the Commissioner of Income Tax (Appeals)-20, New Delhi dated December 7, 2018, for the assessment years 2012-13 and 2013-14. The primary contention in these appeals related to disputes over tax arrears.
On December 22, 2020, the counsel for the appellant submitted a letter requesting the withdrawal of the appeals under the Vivad Se Vishwas Act, 2020. This act is designed to provide a resolution mechanism for pending tax disputes. The Senior Departmental Representative did not object to this withdrawal.
The tribunal, after reviewing the request for withdrawal, accepted the appellant’s motion to withdraw the appeals. Consequently, the appeals were dismissed as withdrawn. This decision was formally announced through video conferencing on December 29, 2020.
The withdrawal of the appeal under the Vivad Se Vishwas Act signifies a strategic decision by the taxpayer to settle disputes out of the traditional litigation process, potentially leading to a quicker resolution and reduction in litigation costs. This case highlights the practical application of the Act and its impact on the resolution of tax disputes in India.
The case of Braham Singh Chauhan demonstrates the evolving landscape of tax dispute resolution in India, encouraging taxpayers to opt for alternative dispute resolution mechanisms provided by the government to foster a more compliant and less adversarial tax environment.
Withdrawal of Tax Appeal by Braham Singh Chauhan for AY 2013-14 under Vivad Se Vishwas
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