Resolution of Sarwat Jahan’s Tax Dispute under Vivad Se Vishwas for AY 2014-15

Overview

This article details the resolution of the tax dispute involving Sarwat Jahan, an individual taxpayer from Moradabad, for the assessment year 2014-15, through the Vivad Se Vishwas scheme.

Context of the Dispute

The dispute originally arose from assessments made by the Income Tax Officer of Ward 2(2) in Moradabad, leading Sarwat Jahan to appeal against the order dated 14.05.2019 issued by the Ld. CIT(A)-Moradabad.

Decision to Opt for Vivad Se Vishwas

In an effort to resolve outstanding tax disputes, Sarwat Jahan opted to participate in the Vivad Se Vishwas Scheme, a government initiative aimed at reducing litigation and facilitating a resolution.

Withdrawal of the Appeal

On February 10, 2021, during a virtual hearing before Shri G.S. Pannu, Vice-President, and Shri K. Narasimha Chary, Judicial Member of the Delhi Bench ‘C’ of the Income Tax Appellate Tribunal, the assessee formally requested the withdrawal of the appeal. The certificate confirming participation in the Vivad Se Vishwas Scheme was submitted, leading to the withdrawal of the appeal.

Resolution of Sarwat Jahan’s Tax Dispute under Vivad Se Vishwas for AY 2014-15