Case Number: ITA 5470/DEL/2019
Appellant: Radha Khandelwal, New Delhi
Respondent: ITO Ward 72(1), New Delhi
Assessment Year: 2014-15
Result: Final Tribunal Order
Case Filed on: 2019-06-20
Date of Order: 2021-04-30
Pronounced on: 2021-04-30
The case between Radha Khandelwal and the Income Tax Officer of Ward 72(1), New Delhi was concerned with the assessment year 2014-15. Originally contested, the appeal was eventually withdrawn by the appellant, leveraging the Vivad Se Vishwas Scheme, which aims to reduce litigation in the domain of tax disputes.
The appeal was initiated against the order of the CIT(A)-21, New Delhi dated March 19, 2019. The dispute was related to tax arrears for the fiscal year 2014-15, which led to the filing of the appeal by Radha Khandelwal.
The Indian government introduced the Vivad Se Vishwas Scheme in 2020 as a measure to reduce pending litigation by offering a mechanism to settle tax disputes out of court. Radha Khandelwal opted for this scheme, and a certificate of settlement (under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020) was obtained, confirming the settlement of the disputed tax arrears.
Upon requesting withdrawal under the Vivad Se Vishwas Scheme, the Income Tax Appellate Tribunal (ITAT) acknowledged the withdrawal request, and the appeal was formally dismissed as withdrawn. This facilitated a resolution that was agreeable to both the taxpayer and the tax authority.
The dismissal of the case underlines the effectiveness of alternative dispute resolution mechanisms in tax matters, promoting quicker and less adversarial resolutions. The tribunal’s recognition of the withdrawal highlights the importance of such schemes in reducing judicial backlog and encouraging compliance with tax laws.
Order pronounced in the open court on 30th April, 2021.
Signatories:
Kul Bharat, Judicial Member
G.S. Pannu, Vice President
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