This document reviews the Income Tax Appellate Tribunal’s decision regarding the case between Chetna Bisht and ITO Ward 1(2), Ghaziabad for the Assessment Year 2009-10, focusing on the withdrawal of the appeal.
The appeal was initially filed by Chetna Bisht against the order of the CIT(A), Aligarh dated July 10, 2018. The hearing was conducted via video conferencing on December 28, 2021.
During the proceedings, the appellant’s counsel submitted a request for withdrawal of the appeal, citing Chetna Bisht’s decision to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted the withdrawal and dismissed the appeal, granting the appellant liberty to approach the Tribunal again if the dispute could not be settled under the scheme.
This analysis delves into the procedural aspects of the appeal’s withdrawal and the implications of the Vivad Se Vishwas Scheme on tax litigation. It elaborates on the tribunal’s decision-making process and the legal framework supporting such withdrawals.
The decision to dismiss the appeal underscores the role of alternative dispute resolution mechanisms in tax litigation. This document provides a detailed commentary on the legal and procedural nuances of the case.
Chetna Bisht vs ITO Ward 1(2), Ghaziabad for AY 2009-10: Case Withdrawal
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