The case of ITA 834/DEL/2019 involves appellant Anil Kumar Garg and the Income Tax Officer, Ward-47(1), New Delhi. This case is noteworthy as it involves the resolution of tax disputes using the Vivad Se Vishwas Scheme, implemented in 2020 to reduce pending litigations.
The appeal was originally directed against the order of the CIT(A)-16, New Delhi dated 06.12.2018 for the assessment year 2009-10. The core issue was regarding tax arrears for this particular assessment year.
The proceedings, conducted through video conferencing due to health safety protocols, concluded when the assessee’s counsel, on 16.02.2021, requested the withdrawal of the appeal. The decision to opt for the Vivad Se Vishwas Scheme signifies a move towards simplifying the resolution of tax disputes.
The tribunal accepted the withdrawal request, leading to the dismissal of the appeal for statistical purposes. This action reflects the efficacy of alternative dispute resolution mechanisms in tax litigation and the government’s effort to expedite and simplify tax dispute resolutions.
This case underscores the importance of the Vivad Se Vishwas Scheme as a strategic option for resolving longstanding tax disputes, offering a clear pathway to legal closure without extended litigation.
Case Analysis of ITA 834/DEL/2019: Opting for Resolution under the Vivad Se Vishwas Scheme
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