This case analysis delves into ITA No. 1084/DEL/2019, involving the appellant Rita Goyal and the Income Tax Officer of Ward-39(3), New Delhi. Filed on February 12, 2019, the final tribunal order was pronounced on November 25, 2020, through video conferencing.
Rita Goyal, represented by Advocate Kapil Goel, contested the order of the CIT (Appeals)-13, New Delhi, pertaining to the assessment year 2014-15. The primary aim was to challenge adjustments made by the Income Tax Department that the appellant deemed unjust.
The proceedings took a pivotal turn when Rita Goyal, through her counsel, expressed intentions to opt for the Vivad Se Vishwas Scheme, aimed at reducing litigation by settling disputes relating to direct taxes. This strategic decision led to the tribunal granting her the liberty to withdraw the appeal, with the provision to file a Miscellaneous application for recall of the order if necessary.
On November 25, 2020, the tribunal, consisting of Judicial Member Shri Amit Shukla and Accountant Member Shri Prashant Maharishi, dismissed the appeal as withdrawn. This outcome highlights the Vivad Se Vishwas Scheme as a viable alternative for taxpayers seeking amicable resolutions to tax disputes, potentially setting a precedent for similar cases.
The case of ITA No. 1084/DEL/2019 serves as an insightful example of how legislative schemes like Vivad Se Vishwas can be effectively utilized to manage and resolve tax disputes, thereby minimizing the burden on judicial resources and providing a quicker resolution for taxpayers.
Resolution of ITA No. 1084/DEL/2019 Under Vivad Se Vishwas Scheme
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