This article explores the resolution of a tax dispute in the case of Shruti Aggarwal vs. ITO, Ward-59(4), New Delhi, under ITA No. 1383/DEL/2019 for the assessment year 2014-15. The case highlights the procedural aspects and implications of withdrawing an appeal in favor of a dispute resolution scheme.
The case arose from an appeal by Shruti Aggarwal against the order of the CIT(A)-37, New Delhi, concerning discrepancies in the tax assessment for the year 2014-15. The case reached the Income Tax Appellate Tribunal, Delhi, where a significant decision to withdraw the appeal was made, opting instead for the Vivad Se Vishwas Scheme, 2020.
During the proceedings, the appellant’s counsel submitted a request for withdrawal, citing the decision to settle the dispute under the Vivad Se Vishwas Scheme, 2020. This move was accompanied by the necessary certifications under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, indicating compliance and acceptance of the scheme’s terms.
The withdrawal of the appeal under the scheme allowed for a quicker resolution and closure of the dispute, showcasing the effectiveness of alternative dispute resolution mechanisms in tax matters. The decision was acknowledged and accepted by the Tribunal, marking a straightforward resolution of the case without further litigation.
The case of ITA 1383/DEL/2019 serves as a pertinent example of how tax disputes can be efficiently resolved through government-sponsored schemes. This approach not only saves time and resources for both the taxpayer and the judiciary but also helps in reducing the backlog of cases in the Indian legal system.
Case Summary of ITA 1383/DEL/2019: Shruti Aggarwal vs. ITO, Ward-59(4), New Delhi
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