This case involves Mahendra Kumar Jajodia who appealed against the order from the CIT(A)-24, dated 17.12.2018, for the assessment year 2013-14. The appeal, which was deliberated through video conferencing, highlights a significant shift towards modern judicial processes.
The hearing, held on 16.07.2021, was conducted virtually, marking a move towards digital adjudication in the judicial system. The appellant, represented by his counsel via email, opted for withdrawing the appeal in favor of settling the dispute under the Vivad Se Vishwas Scheme, 2020, reflecting a trend towards alternative dispute resolution mechanisms in tax-related matters.
The decision to withdraw the appeal and settle under the Vivad Se Vishwas Scheme was accepted by the tribunal, represented by Shri G.S. Pannu, Vice President, and Shri Kul Bharat, Judicial Member. This outcome not only resolves the immediate tax dispute but also sets a precedent for future tax resolution processes, emphasizing the effectiveness of governmental schemes in dispute resolution.
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