This document provides an in-depth analysis of ITA 1395/DEL/2019, where Sanjay Kumar Chauhan decided to withdraw his appeal under the Vivad Se Vishwas Scheme for the assessment year 2010-11.
The appeal by Sanjay Kumar Chauhan against the order of Ld. CIT(A)-20, New Delhi dated 21.12.2018 was aimed at challenging the tax assessments and penalties levied for the fiscal year 2010-11.
On the scheduled hearing via video conferencing, the appellant opted to withdraw the appeal, seeking to resolve the tax dispute under the government’s Vivad Se Vishwas Scheme, 2020, which aims to mitigate litigation in direct taxes.
The tribunal noted that should the dispute not be resolved under the scheme, the appellant retains the right to reinstate the appeal. This sets a significant precedent on the impact of alternative dispute resolution mechanisms on traditional tax litigation.
This case highlights the growing trend towards the use of statutory schemes to resolve tax disputes, underscoring the importance of such schemes in reducing litigation and providing taxpayers with a simplified mechanism to settle disputes.
Analysis of ITA 1395/DEL/2019: Sanjay Kumar Chauhan’s Withdrawal from Tax Litigation
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform