Case Number ITA 958/DEL/2020, filed on March 3, 2020, presents the appellant Rajender Prasad Gupta from New Delhi, contending against ITO, Ward-42(4), New Delhi. The case revolves around the assessment year 2015-16 with the final tribunal order being pronounced on October 27, 2021, by the Income Tax Appellate Tribunal, Delhi Bench ‘A’.
Rajender Prasad Gupta, residing at 100, Raj Nagar, Pitampura, New Delhi, filed this appeal against the order of the CIT(A)-43 dated December 26, 2019. The key issue at stake was the assessment for the year 2015-16, which Gupta challenged due to disagreements over the tax computations.
During the virtual hearing, no representative for Gupta appeared, but a letter dated September 2021 confirmed his request to withdraw the appeal. This withdrawal was pursuant to his decision to opt for the Direct Tax Vivad Se Vishwas Act, 2020, a scheme designed to resolve tax disputes. A certificate under Section 5(1) of the Act was submitted to affirm this choice.
The tribunal, with no objections from the Senior Departmental Representative, accepted Gupta’s request to withdraw the appeal. This resolution underscores the effectiveness of alternative dispute resolution mechanisms like the Vivad Se Vishwas Scheme in handling tax disputes, offering a pathway to resolve issues without prolonged litigation.
The case of Rajender Prasad Gupta vs ITO, Ward-42(4), New Delhi illustrates the practical application of the Vivad Se Vishwas Scheme, serving as a significant example of how tax disputes can be amicably settled, thus avoiding the traditional adversarial litigation process.
Order pronounced in the open Court on 27/10/2021.
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