In the case of ITA 898/DEL/2019, Smt. Shweta Puneet Kulthia, a resident of Delhi, contested issues against the order by CIT(A), New Delhi dated 28.11.2018 for the assessment year 2015-16. This appeal was conducted via video conferencing, aligning with modern judicial practices necessitated by the pandemic.
The appellant challenged the adjustments made by the Income Tax Officer, Ward-36(4), New Delhi, which led to a dispute over the tax liabilities for the assessment year 2015-16. This case highlights the procedural aspects and legal frameworks engaging taxpayers and tax authorities in the complex environment of fiscal adjudication.
Opting for the Vivad Se Vishwas Scheme, 2020, Smt. Kulthia sought to resolve the dispute amicably. The scheme, designed to reduce litigation in direct taxes, allowed the appellant to settle the pending tax disputes out of court. The withdrawal of the appeal, sanctioned by the tribunal, showcases the effectiveness of this scheme in streamlining tax dispute resolutions.
The dismissal of the appeal underlines the broader implications of alternative dispute resolutions in tax law, offering a faster, less adversarial route to settling tax disputes. This case serves as a precedent for similar disputes, illustrating the government’s commitment to reducing litigation and providing taxpayers with a more efficient means of settling disputes.
The case of ITA 898/DEL/2019 is pivotal as it demonstrates the practical application and benefits of the Vivad Se Vishwas Scheme, reflecting a shift towards a more conciliatory and pragmatic approach to tax dispute resolution in India.
Case Settlement Under Vivad Se Vishwas Scheme: A Review of ITA 898/DEL/2019
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