The case ITA No. 1261/Del/2019 encompasses Sudha Jajodia’s appeal against the decision of CIT(A)-24, dated December 17, 2018, for the assessment year 2013-14. This matter was addressed through virtual conferencing, reflecting the increasing use of digital platforms in the judiciary.
During the virtual hearing on March 12, 2021, the counsel for the assessee requested the withdrawal of the appeal, citing the decision to resolve the dispute under the Vivad Se Vishwas Scheme, 2020. This initiative is part of the government’s effort to reduce litigation and provide a straightforward mechanism for settling tax disputes. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, substantiated this claim.
The tribunal, including Shri G.S. Pannu, Vice President, and Shri K. Narasimha Chary, Judicial Member, accepted the withdrawal request. The resolution under the Vivad Se Vishwas Scheme exemplifies the judicial system’s adaptability and the shift towards alternative dispute resolutions in tax matters. The proceedings concluded on a note that promoted the scheme’s efficacy in fostering a cooperative tax environment.
ITA 1261/DEL/2019: Tax Resolution for Sudha Jajodia under Vivad Se Vishwas Scheme
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