In a significant development at the Income Tax Appellate Tribunal (ITAT) Delhi, the appeal filed by Mamta Sharma against the Income Tax Officer, Ward 60(2), New Delhi, for the assessment year 2014-15, was withdrawn. This decision came under the recently introduced Vivad Se Vishwas Scheme, which aims at reducing litigation in direct tax disputes.
Mamta Sharma, residing at AA-39, Priyadarshni Vihar, Laxmi Nagar, Delhi, faced scrutiny from the Income Tax Department regarding her tax filings for the year 2014-15. The original assessment was completed on 07.01.2019 by the CIT(A), New Delhi. Dissatisfied with the assessment, Sharma filed an appeal with the ITAT, Delhi.
The case, earmarked as ITA No. 873/DEL/2019, was presented before the Vice President of ITAT, Shri G.S. Pannu, and Judicial Member Shri Amit Shukla via video conferencing due to pandemic restrictions on 20th November 2020. The appeal raised concerns over the assessed tax liabilities and sought relief through the tribunal’s intervention.
Before the scheduled hearing, Mamta Sharma opted to resolve her dispute through the Vivad Se Vishwas Scheme. This scheme, introduced by the Government of India, encourages taxpayers to settle their pending litigations by providing significant relief from prosecution and penalties. On 07.11.2020, Sharma communicated her intention to withdraw the appeal and settle the arrears under the scheme.
The tribunal acknowledged the withdrawal request after the Senior DR, Shri Umesh Takyar, expressed no objection. Consequently, the tribunal officially dismissed the appeal as withdrawn on the same day it was pronounced. This marked a swift conclusion to what could have been a prolonged legal battle.
The withdrawal of the appeal under the Vivad Se Vishwas Scheme has significant implications for both the taxpayer and the Income Tax Department. It reduces the administrative burden on the courts while providing the appellant a clear path to resolve disputes without further legal challenges.
The case of ITA 873/DEL/2019 serves as a noteworthy example of the effectiveness of alternative dispute resolution mechanisms introduced by the government. It highlights how legal frameworks can evolve to support both governance and taxpayer relief in complex fiscal matters.
Appeal Withdrawn Under Vivad Se Vishwas Scheme in ITA 873/DEL/2019
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