This review explores the tax appeal ITA No.1737/Del/2019 involving appellant Mahabala Devadiga against the Income Tax Officer of Ward-16(1), New Delhi, concerning the assessment year 2014-15. The case encapsulates the application of the Vivad Se Vishwas Scheme aimed at reducing litigation and providing a pathway for settlement of pending tax disputes.
Mahabala Devadiga appealed against the order of CIT(A)-15, Delhi dated 02.03.2019 concerning discrepancies in the tax assessments for the year 2014-15. The case was scheduled for a virtual hearing, highlighting the adaptation to new norms due to unforeseen circumstances.
At the scheduled virtual hearing, the appellant’s counsel, via an email communication, requested the withdrawal of the appeal, indicating the appellant’s decision to opt for the Vivad Se Vishwas Scheme, 2020. This scheme provides a framework for taxpayers to settle outstanding tax disputes outside the traditional judicial processes. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, confirming the appellant’s participation, was submitted, leading to the dismissal of the appeal as withdrawn.
The resolution of this case under the Vivad Se Vishwas Scheme illustrates the effectiveness of alternative dispute resolution methods in tax matters. It underscores the government’s initiative to reduce litigation and facilitate amicable settlements, thereby easing the burden on the judiciary and expediting the resolution process for taxpayers.
The case of Mahabala Devadiga is a prime example of the practical application of government schemes designed to streamline tax litigation and promote a cooperative approach to tax compliance and dispute resolution.
Resolution of Tax Dispute for Mahabala Devadiga for AY 2014-15 under Vivad Se Vishwas Scheme
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