This document presents an in-depth examination of the tax appeal case numbered ITA 1736/DEL/2019, featuring Lata Goel against the Income Tax Officer of Ward-39(5), New Delhi for the assessment year 2015-16. The primary focus is on the resolution of tax disputes under the ‘Vivad Se Vishwas Scheme, 2020’.
Lata Goel filed an appeal against the decision of the learned CIT(A)-13, New Delhi, dated 17.01.2019, in regard to tax assessments for the assessment year 2015-16. The dispute revolves around additional tax assessments imposed by the Income Tax Department.
The case proceedings were conducted via video conferencing due to logistical challenges at the time. During the hearing, none appeared on behalf of the appellant, and the appellant’s counsel, through an email dated 30.12.2020, formally requested the withdrawal of the appeal, citing the decision to opt for the Vivad Se Vishwas Scheme, 2020, a scheme intended to reduce litigation in direct tax matters.
The Tribunal, led by G.S. Pannu, Vice President, and K.N. Chary, Judicial Member, accepted the withdrawal of the appeal, acknowledging the submission of a certificate under Section 5(1) of the Vivad Se Vishwas Act, confirming the appellant’s involvement in the scheme. Consequently, the appeal was dismissed as withdrawn based on the settlement achieved under the scheme.
This case highlights the effectiveness of the Vivad Se Vishwas Scheme as an essential tool for minimizing pending litigation and offering taxpayers a straightforward method to resolve their disputes. It represents a broader policy effort aimed at facilitating compliance and simplifying the tax dispute resolution process.
The settlement of the appeal between Lata Goel and ITO emphasizes the significance of alternative dispute resolution mechanisms in tax law, promoting a more efficient resolution process and alleviating the burden on judicial systems.
Analysis of ITA 1736/DEL/2019: Lata Goel vs ITO Ward-39(5), New Delhi for AY 2015-16
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