This case analysis explores the appeal ITA 5076/DEL/2019 involving Manoj Kumar Vaish from Badaun, who opted for the Vivad Se Vishwas Scheme to settle disputes regarding the assessment year 2015-16. This decision led to the withdrawal of the appeal, marking a significant resolution facilitated by this scheme.
Manoj Kumar Vaish faced allegations of tax arrears for the assessment year 2015-16, which prompted the filing of an appeal against the order of the CIT(A), Moradabad dated May 14, 2019. The complexities of the case and the high stakes involved made it a notable example for study under the Vivad Se Vishwas scheme.
The hearing was conducted via video conferencing, a method that has become increasingly prevalent in the judicial process. The final decision, as pronounced by G.S. Pannu, Vice President of the Delhi Bench, along with Sudhanshu Srivastava, Judicial Member, resulted in the acceptance of the withdrawal request from the assessee.
The decision to opt for the Vivad Se Vishwas scheme illustrates the scheme’s effectiveness in resolving disputes without prolonged litigation. It also reflects the assessee’s strategic decision to mitigate potential financial and reputational risks associated with continued legal battles.
This case highlights the practical applications and benefits of the Vivad Se Vishwas scheme, providing a roadmap for similar cases in the future. The case of Manoj Kumar Vaish serves as a precedent for other assessees contemplating the benefits of settling under this scheme.
Analysis of Vivad Se Vishwas Settlement for Manoj Kumar Vaish in ITA 5076/DEL/2019
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