Date of Order: May 2, 2022
Pronounced on: May 2, 2022
This article explores the tribunal decision in ITA No.2117/DEL/2019, where Surander Yadav successfully withdrew his appeal under the Vivad Se Vishwas Scheme for the assessment year 2010-11. This case highlights the procedural aspects and implications of the scheme for settling tax disputes.
Surander Yadav initially filed an appeal against the order of the Commissioner of Income Tax (Appeals)-1, Gurgaon, but later opted to settle the dispute under the Vivad Se Vishwas Scheme, which aims to reduce pending litigation by allowing tax dispute resolution through a simplified process.
The assessee filed the necessary forms under the scheme, and after the department issued the final form acknowledging the settlement, Yadav withdrew his appeal. This decision was accepted by the tribunal with the caveat that should the resolution under the scheme fail, the appellant could reinstate the appeal.
The legal framework of the Vivad Se Vishwas Scheme and its impact on taxpayers who choose to resolve their disputes through this mechanism are analyzed. The case of Surander Yadav serves as a significant precedent for understanding these implications.
This resolution strategy under the Vivad Se Vishwas Scheme provides insights into the practical aspects of withdrawing an appeal and the conditions attached to such withdrawals, highlighting the importance of this option for expeditious dispute resolution.
The article concludes by evaluating the broader implications of the tribunal’s acceptance of the withdrawal and the effectiveness of the Vivad Se Vishwas Scheme in reducing litigation and providing a clear pathway for taxpayers to settle disputes.
Appeal Withdrawal Under Vivad Se Vishwas in ITA No.2117/DEL/2019: Surander Yadav’s Case
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