This legal summary details the proceedings of ITA No. 1140/DEL/2019 where Bharti Arora, the appellant, was opposed by the ITO, Ward 59(5), New Delhi. Filed on February 13, 2019, the case was conclusively decided on March 28, 2023, by the Income Tax Appellate Tribunal, Delhi Bench ‘A’.
The dispute originated from the assessment order for the year 2014-15 issued by the CIT(Appeals)-37, New Delhi on January 7, 2019. Bharti Arora sought to challenge this assessment, leading to the tribunal proceedings.
Represented by Advocate Shri Snehil Jha, Bharti Arora contested the assessment while the Revenue was represented by Senior Departmental Representative Shri Kanv Bali.
During the proceedings, an application was filed by the assessee for the withdrawal of the appeal, citing the decision to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. A Form 5 issued by the Tax Department facilitated this resolution, and thus, the case was dismissed with liberty to be restored should the settlement not conclude as per the scheme.
The order was pronounced in the open court after the hearing’s conclusion on March 28, 2023, marking a significant closure to the case under the special scheme aimed at reducing litigation in tax-related disputes.
This case underscores the effectiveness of the Vivad Se Vishwas Scheme as a strategic tool for resolving longstanding tax disputes, offering a concise resolution pathway that benefits both the taxpayer and the government. The dismissal of this appeal represents a pivotal decision supporting the government’s broader objectives to minimize litigation and promote a non-adversarial tax environment.
Settlement Under Vivad Se Vishwas for Bharti Arora in ITA No. 1140/DEL/2019
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