This document presents a detailed analysis of the tax appeal case numbered ITA 1735/DEL/2019, which involves Anjali Goel against the Income Tax Officer of Ward-39(5), New Delhi for the assessment year 2015-16. The appeal primarily focuses on the resolution of tax disputes through the ‘Vivad Se Vishwas Scheme, 2020’.
Anjali Goel filed an appeal against the order of the learned CIT(A)-13, New Delhi, dated 22.01.2019, concerning tax disputes for the assessment year 2015-16. The appeal was aimed at challenging the additional tax demands levied by the Income Tax Department.
The proceedings of this case were conducted through video conferencing due to the practical constraints at the time. On the scheduled date of the hearing, the appellant’s counsel, via an email dated 30.12.2020, formally requested the withdrawal of the appeal. This request was based on the appellant’s decision to opt for the Vivad Se Vishwas Scheme, 2020, a government initiative designed to reduce litigation in direct taxes.
The Tribunal, headed by G.S. Pannu, Vice President, and K.N. Chary, Judicial Member, accepted the withdrawal of the appeal. They acknowledged the filing of a certificate under Section 5(1) of the Vivad Se Vishwas Act, confirming the appellant’s participation in the scheme. Consequently, the appeal was dismissed as withdrawn on the basis of the settlement agreed upon under the scheme.
The case underscores the effectiveness of the Vivad Se Vishwas Scheme as a strategic tool for reducing pending litigation and providing taxpayers a clear path to resolve their disputes. It reflects a broader policy shift towards facilitating compliance and easing the tax dispute resolution process.
The resolution of the appeal between Anjali Goel and ITO underlines the importance of alternative dispute resolution mechanisms in the realm of tax law, promoting a more efficient resolution process and reducing the burden on judicial systems.
Analysis of ITA 1735/DEL/2019: Anjali Goel vs ITO Ward-39(5), New Delhi for AY 2015-16
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