Anju Chitlangia vs. ITO: Settlement Through Vivad Se Vishwas Scheme for AY 2014-15

Anju Chitlangia vs. ITO: Settlement Through Vivad Se Vishwas Scheme for AY 2014-15

Case Number: ITA 6300/DEL/2019

Appellant: Anju Chitlangia, New Delhi

Respondent: Income Tax Officer, Ward-71(3), New Delhi

Assessment Year: 2014-15

Order Type: Final Tribunal Order

Date of Order: December 23, 2020

Pronounced On: December 23, 2020

Case Filed On: July 26, 2019

Tribunal Bench: Delhi Bench ‘F’

Judges: Shri G.S. Pannu (Vice President) and Shri Sudhanshu Srivastava (Judicial Member)

Background of the Case

The appellant, Anju Chitlangia from New Delhi, filed an appeal against the Income Tax Officer, Ward-71(3), New Delhi, for the assessment year 2014-15, challenging the order passed by the Commissioner of Income Tax (Appeals)-28, New Delhi, dated June 20, 2019.

Reason for Filing the Appeal

The appeal was initiated by Anju Chitlangia to address discrepancies and disputes in tax assessments that affected her declared income and tax liabilities for the year 2014-15. The main issues revolved around adjustments made by the tax authorities that the appellant contended were unjust and incorrect.

Settlement Process

During the legal proceedings, Anju Chitlangia opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020, a government initiative aimed at reducing litigation in the direct taxes domain by allowing tax disputes to be settled amicably.

A Form No.3 was issued by the Department, confirming the settlement of the tax arrears under the scheme, which led to the appellant requesting the withdrawal of her appeal.

Outcome of the Appeal

The tribunal accepted the withdrawal request, and the appeal was formally dismissed as withdrawn. This dismissal marked the conclusion of the dispute resolution process between Anju Chitlangia and the Income Tax Department.

Final Order

The final order was pronounced by Shri G.S. Pannu and Shri Sudhanshu Srivastava at the virtual hearing on December 23, 2020. This decision finalized the legal proceedings and affirmed the settlement under the Vivad Se Vishwas Scheme.

Conclusion

The case of Anju Chitlangia vs. ITO for the assessment year 2014-15 serves as an example of how the Vivad Se Vishwas Scheme can be effectively utilized to resolve tax disputes without the need for extended litigation. By opting for this scheme, Anju Chitlangia was able to conclude her tax matters swiftly and satisfactorily, showcasing the benefits of the scheme to ensure peace and certainty in tax matters.

Anju Chitlangia vs. ITO: Settlement Through Vivad Se Vishwas Scheme for AY 2014-15