This case study explores the appeal ITA No. 4764/DEL/2019, where Raja Ram Singhal of Noida contests the assessment decision made by PrCIT-23, New Delhi for the Assessment Year 2009-10. The focal point of the appeal is Singhal’s decision to opt for dispute resolution through the Direct Tax Vivad se Vishwas Scheme.
Raja Ram Singhal filed an appeal against the CIT(A)-23’s decision dated March 28, 2019. The appeal was noted for a hearing on January 11, 2021, showcasing the prolonged nature of tax disputes.
The ‘Vivad se Vishwas’ scheme was introduced by the Government of India to provide a mechanism for the settlement of pending tax disputes. This scheme allows for a resolution without additional litigation, aiming to benefit both the taxpayer and the administration by reducing the backlog of cases.
During the proceedings, Raja Ram Singhal submitted an application indicating his preference to settle the dispute under the Vivad se Vishwas Scheme. Despite submitting the required Declaration Form No. 1 & 2, he awaited the Certificate in Form No. 3 from the authorities.
Considering the move towards settlement through the scheme, the Tribunal dismissed the appeal as withdrawn. However, they provided a caveat that should the dispute not resolve under the scheme, Singhal could reinstate his appeal.
This case highlights the potential and challenges of alternative dispute resolution mechanisms in tax disputes. It underscores the importance of administrative support in facilitating such schemes to ensure they serve their intended purpose efficiently.
Resolution of Tax Dispute via Vivad Se Vishwas for Raja Ram Singhal in ITA No. 4764/DEL/2019
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