The case of Anil Somani vs ITO, Ward-61(1), New Delhi involves a dispute for the assessment year 2014-15, which concluded with an opt-in to the Vivad Se Vishwas Scheme for dispute resolution.
The appellant Anil Somani challenged the order from CIT(A)-42, dated October 30, 2018. The case progressed through the Income Tax Appellate Tribunal, Delhi Bench ‘D’.
During the proceedings held via video conferencing, no representative appeared on behalf of Anil Somani. The appeal was directed against the findings of the CIT(A) but was withdrawn by the appellant, opting instead for settlement under the Vivad Se Vishwas Scheme, as documented in a certificate filed under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020.
The tribunal, acknowledging the withdrawal request and the lack of objections from the Senior Departmental Representative, dismissed the appeal as withdrawn. This decision emphasizes the practical use of alternative dispute resolution mechanisms in tax matters.
This case highlights the functionality of the Vivad Se Vishwas Scheme as a means to efficiently resolve tax disputes, avoiding prolonged litigation and fostering a cooperative approach to tax compliance.
Comprehensive Review of ITA No. 85/DEL/2019: Anil Somani vs ITO, Ward-61(1), New Delhi
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