This case review discusses the withdrawal of the tax appeal filed by Pooja Sharma for the assessment year 2014-15 against the Income Tax Officer, Ward-38(3), New Delhi. The appeal, registered under ITA No. 1334/DEL/2019, was officially withdrawn as the appellant opted to resolve the tax disputes under the Vivad Se Vishwas Scheme, 2020.
Pooja Sharma, the appellant, initially filed a tax appeal challenging certain decisions by the Income Tax Department. However, before the case could be adjudicated in detail by the tribunal, the appellant chose to withdraw the appeal to participate in the Vivad Se Vishwas Scheme, which is designed to reduce litigation in the direct taxes domain.
The hearing, conducted via video conferencing on November 20, 2020, involved the Virtual Bench comprising Vice President G.S. Pannu and Judicial Member Amit Shukla. The respondent’s representative, Sr. DR Shri Umesh Takyar, raised no objection to the withdrawal request submitted by the appellant.
The decision to dismiss the appeal as withdrawn signifies the effectiveness of the Vivad Se Vishwas Scheme in promoting resolution outside of courtroom proceedings. This case exemplifies the government’s intent to reduce pending cases and foster a compliant tax environment through such amicable settlement options.
The tribunal accepted the appellant’s withdrawal request, thereby closing the appeal under the stipulations of the Vivad Se Vishwas Scheme. This case highlights the pivotal role such schemes can play in simplifying tax governance and reducing the backlog of cases in the judicial system, potentially setting a precedent for similar future disputes.
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