Case Overview of ITA 6784/DEL/2019
The case of Pawan Kumar Agarwal vs ITO, Amroha, marked by the case number ITA 6784/DEL/2019, pertains to the assessment year 2015-16. This tribunal decision was pronounced on December 29, 2020, by a bench comprising Vice President Shri G.S. Pannu and Judicial Member Shri K.N. Chary.
This case is significant as it showcases the application of the Vivad Se Vishwas Scheme, a dispute resolution mechanism introduced by the Indian government. The scheme aims to mitigate long-standing disputes by providing a structured settlement process. The appellant, Pawan Kumar Agarwal, opted to settle the pending tax disputes under this scheme, leading to the withdrawal of the appeal.
Details of the Tribunal’s Order
The order, originally against the CIT(A)’s decision dated June 18, 2019, was appealed by the assessee. The primary contention was the settlement of disputes relating to tax arrears for the specified assessment year under the Vivad Se Vishwas Act, 2020. The Senior DR did not object to the withdrawal request, showcasing a non-contentious closure to the appeal.
The decision was announced post a virtual hearing, confirming the procedural adherence to modern judicial processes amidst the challenges posed by the COVID-19 pandemic. The bench accepted the withdrawal of the appeal, marking the case as resolved under the said scheme.
Implications of the Decision
This case underlines the effectiveness of the Vivad Se Vishwas scheme in reducing pendencies and facilitating amicable resolutions to tax disputes. It reflects the shift towards more conciliatory approaches in tax litigation, encouraging more taxpayers to opt for such schemes, reducing the burden on the judiciary and expediting the resolution process.
