This case analysis provides a detailed overview of ITA No. 4913/DEL/2019, involving Deepa Narang and the ITO, Ward-4(2), New Delhi. The case pertains to the assessment year 2015-16 and concludes with the appellant’s decision to withdraw the appeal under the Vivad Se Vishwas Scheme, 2020.
Deepa Narang filed an appeal against the order of the CIT(A)-2, New Delhi dated 27.03.2019. However, prior to the hearing, the appellant decided to withdraw the appeal, opting instead for a resolution under the Direct Tax Vivad Se Vishwas Act, 2020, a scheme introduced by the Indian government to resolve pending disputes related to direct taxes.
The case was scheduled for a virtual hearing, but no representative for the appellant appeared. An email from the appellant’s counsel confirmed the withdrawal of the appeal, citing the settlement of disputes under the Vivad Se Vishwas scheme. This decision was supported by the submission of a certificate under Section 5(1) of the Act, affirming the settlement.
The tribunal accepted the withdrawal request, resulting in the dismissal of the appeal as withdrawn. This case highlights the effectiveness of the Vivad Se Vishwas scheme as an alternative dispute resolution mechanism, reducing litigation and providing a clear pathway for taxpayers to settle disputes.
The withdrawal of the appeal by Deepa Narang under the Vivad Se Vishwas Scheme marks a significant use of this legal provision to resolve disputes efficiently. This case serves as a reference for similar cases, where parties may consider settlement over prolonged litigation.
Case Summary of ITA No. 4913/DEL/2019: Withdrawal of Appeal by Deepa Narang under Vivad Se Vishwas
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