The case ITA No. 1271/Del/2019 involves appellant Shakuntala Devi Jain against the respondent ITO Ward-57(3), New Delhi, concerning the assessment year 2014-15. The appeal originally contested the order of the learned CIT(A), New Delhi dated 21.12.2018.
Shakuntala Devi Jain chose to settle her tax dispute under the Vivad Se Vishwas Scheme, 2020, which aims to reduce ongoing litigation by providing a structured framework for settlement. A certificate confirming the settlement under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was duly filed, showcasing the effective use of this legislative tool to resolve disputes amicably.
The proceedings were conducted through video conferencing, a method that has become increasingly prevalent in judicial processes. During the hearing on January 8, 2021, the learned counsel for the assessee formally requested the withdrawal of the appeal, citing the settlement agreement under the Vivad Se Vishwas Scheme. The Senior DR did not object to the withdrawal, leading to the dismissal of the appeal as withdrawn.
This case underscores the significance of alternative dispute resolution mechanisms in the realm of tax litigation. By opting for the Vivad Se Vishwas Scheme, Shakuntala Devi Jain not only expedited the resolution of her dispute but also highlighted the benefits of such schemes in reducing the burden on the judiciary and the taxpayer.
The dismissal of the appeal in ITA No. 1271/Del/2019 as withdrawn marks a successful resolution through the Vivad Se Vishwas Scheme. This case serves as a testament to the scheme’s potential to streamline tax dispute resolutions and foster a cooperative environment between the tax authorities and taxpayers.
Resolution of Shakuntala Devi Jain’s Tax Dispute for AY 2014-15 Under Vivad Se Vishwas Scheme
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