The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘F’ finalized a notable case on December 23, 2020, involving Sanjeev Kumar Aggarwal and the ITO, Ward-46(3), New Delhi. The case was resolved under the Vivad Se Vishwas Scheme, 2020, a legal framework aimed at reducing litigation and facilitating the settlement of pending tax disputes.
Sanjeev Kumar Aggarwal, the appellant, filed an appeal against the order from the CIT(A)-16, which was dated December 20, 2018, for the Assessment Year 2014-15. Initially contested, the appeal took a turn when Aggarwal opted to settle the dispute through the Vivad Se Vishwas Scheme. This move reflects a broader governmental effort to streamline tax litigation and encourage settlements.
The proceedings reached a pivotal moment when Aggarwal, represented by advocate Sh. Ravi Pratap Mall, submitted a request for withdrawal of the appeal, citing his decision to settle under the scheme. The certificate required under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also submitted, confirming his eligibility and acceptance into the scheme.
The ITAT, led by Shri G.S. Pannu, Vice President, and Shri Sudhanshu Srivastava, Judicial Member, accepted Aggarwal’s withdrawal request, thereby dismissing the appeal as withdrawn. This decision was made in the presence of both parties during a virtual hearing, marking a significant step in utilizing modern technology for judicial processes.
This case highlights the effectiveness of the Vivad Se Vishwas Scheme as a dispute resolution mechanism within the Indian tax system. It underscores the scheme’s potential to significantly reduce pending cases and promote a more efficient resolution process. The case of Sanjeev Kumar Aggarwal serves as an exemplary model of how taxpayers can resolve disputes amicably and expediently through legal avenues provided by the government.
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