The case involves Puja Gupta, the appellant, contesting against the order of the Income Tax Officer, Ward-16(1), New Delhi. This appeal pertains to the assessment year 2015-16 and revolves around disputes concerning tax arrears.
The appeal was brought before the ITAT Delhi Bench ‘A’. The hearing took place via video conferencing, presided over by Shri G.S. Pannu, Vice President, and Shri Kul Bharat, Judicial Member.
The primary issue under appeal was against the order of the CIT(A)-6, Delhi, dated 14.01.2019. However, specific details of the disputed issues were not debated in tribunal as the appellant opted for a resolution under the Vivad Se Vishwas Scheme, 2020.
During the virtual hearing, no representative appeared on behalf of the appellant. Instead, a request for withdrawal of the appeal was submitted via email, citing the appellant’s decision to settle the dispute under the Vivad Se Vishwas Scheme. The tribunal accepted this request after verifying that a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, had been filed.
The tribunal concluded the hearing by dismissing the appeal as withdrawn. This decision underscores the utility of alternative dispute resolution mechanisms in tax disputes, allowing for quicker resolutions that benefit both the taxpayer and the administration.
Case Analysis of Puja Gupta vs. ITO, Ward-16(1), New Delhi for AY 2015-16
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