This analysis focuses on the case of Isha Jindal vs. ITO Ward 42(2), New Delhi, concerning the assessment year 2015-16, where the appellant sought resolution through the Vivad Se Vishwas Scheme, leading to the withdrawal of the appeal.
The appellant, Isha Jindal, filed an appeal against the decision made by CIT(A)-43, New Delhi, regarding the assessment for the year 2015-16. The case, initially set for a resolution in the tribunal, took a turn when the appellant opted for settlement under the government’s Vivad Se Vishwas Scheme.
The hearing, conducted on February 10, 2021, witnessed no presentation by the appellant’s side except for a letter indicating the decision to withdraw the appeal pursuant to a settlement achieved through the Vivad Se Vishwas Scheme. The tribunal, after considering the circumstances and the submission by the Departmental Representative, agreed to consign the appeal to records, effectively dismissing it for statistical purposes.
The decision to allow withdrawal underscores the effectiveness of alternative dispute resolution mechanisms like the Vivad Se Vishwas Scheme in reducing litigation and providing a clearer path to tax dispute resolutions. The caveat that if the dispute is not resolved as per the terms of the Act, the appellant retains the right to reinstitute the appeal, ensures a safety net for the taxpayer.
The case of ITA 980/DEL/2020 serves as an exemplar of the government’s efforts to reduce litigation through schemes aimed at dispute resolution, highlighting the importance of such frameworks in the context of tax law enforcement and taxpayer compliance.
Case Review: ITA 980/DEL/2020 – Settlement through Vivad Se Vishwas
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform