This case involves the Assistant Commissioner of Income Tax (ACIT) in Jaipur and Bharti Hexacom, with a dispute for the assessment year 2012-13 that was settled through the Direct Tax Vivad Se Vishwas Act, 2020.
The revenue, represented by the ACIT in Jaipur, challenged a previous order by the CIT(A)-2, New Delhi, dated January 15, 2019. The appeal raised by the revenue was aimed at revisiting tax assessments for the fiscal year 2012-13.
During the hearing, counsel for Bharti Hexacom submitted a request for withdrawal of the appeal, citing settlement under the Vivad Se Vishwas Scheme, 2020. The tribunal received no objection from the CIT (DR), and the appeal was deemed infructuous due to the settlement, leading to its dismissal.
This case highlights the utility of the Vivad Se Vishwas Scheme as an effective mechanism for resolving tax disputes, providing a quicker resolution pathway and reducing the burden on judicial systems.
Case Summary: ITA No. 1575/DEL/2019 – ACIT, Jaipur vs. Bharti Hexacom (Assessment Year 2012-13)
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