The case of ITA No. 3690/DEL/2019 presents an appeal by Devki Devi Foundation against the Deputy Director of Income Tax (Exemptions), New Delhi, for the assessment year 2011-12, which concludes with an application of the Direct Tax Vivad Se Vishwas Scheme, 2020.
Devki Devi Foundation, a registered entity in New Delhi, filed an appeal for the assessment year 2011-12 against the order of the CIT (Appeals)–40, New Delhi, dated 28.02.2019. The core issue in the dispute pertained to tax calculations and liabilities determined by the tax authorities, which the foundation contested.
During the proceedings, Devki Devi Foundation opted to resolve the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. This decision was motivated by the desire to settle tax disputes without prolonged litigation. The foundation submitted the required forms under the scheme, leading to a resolution proposal from the tax authorities.
With the mutual agreement of both parties and the tax authorities’ acceptance of the foundation’s application under the scheme, the tribunal allowed the withdrawal of the appeal. This action effectively ended the litigation process, with the foundation benefitting from the dispute resolution provisions of the Vivad Se Vishwas Scheme.
The tribunal noted the cooperation of the foundation and the tax department in reaching an amicable resolution. The decision to withdraw the appeal was formalized in the tribunal’s order, emphasizing the effectiveness of alternative dispute resolution mechanisms in tax disputes.
This case highlights the practical applications of the Vivad Se Vishwas Scheme in resolving disputes between taxpayers and the revenue authorities, providing a framework for future cases. The resolution demonstrates the scheme’s potential to simplify the settlement of complex tax disputes, benefiting all involved parties.
Order pronounced in the open court on the 23rd of May, 2022, marking a successful resolution under the Vivad Se Vishwas Scheme.
ITA 3690/DEL/2019: Devki Devi Foundation vs DDIT for Assessment Year 2011-12
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