This article provides a comprehensive review of ITA 73/DEL/2019, a case involving Iqbal Kaur, the proprietor of Hemkund Exports, and the Income Tax Officer of Ward-2(1) in Moradabad for the assessment year 2015-16. The focus is on the final tribunal order and the resolution of the case through the Vivad Se Vishwas Scheme.
Iqbal Kaur faced tax disputes for the assessment years 2012-13 and 2015-16, which were directed against orders from the CIT(A) in Moradabad. Represented by none at the virtual hearing, Kaur opted to withdraw the appeals, choosing to settle under the government’s Vivad Se Vishwas Scheme aimed at reducing litigation.
The tribunal accepted Kaur’s request for withdrawal post-certification under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020. This decision came after the senior DR had no objections, leading to a resolution that favored administrative closure over continued litigation.
The case demonstrates the effectiveness of alternative dispute resolution mechanisms provided by the Indian tax authorities, which aim to minimize litigation and provide taxpayers with a simpler way to resolve disputes. The outcome highlights the tribunal’s willingness to facilitate such resolutions, underscoring a shift towards more pragmatic tax dispute settlements in India.
Case Summary of ITA 73/DEL/2019: Iqbal Kaur vs. ITO Ward-2(1), Moradabad for AY 2015-16
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