This article explores the tax dispute case of Itenderpal from Jhajjar, Haryana, against the ITO, Ward-2, Rohtak, focusing on the appeal withdrawal in favor of the Vivad Se Vishwas Scheme, 2020.
Itenderpal appealed against the decision by the Commissioner of Income Tax (Appeals), Rohtak, which was made on January 15, 2019, concerning the assessment year 2014-15. The appeal was filed due to disagreements with the tax assessments made.
The hearing for this case was held via video conferencing under the judgment of Shri Bhavnesh Saini, Judicial Member, and Shri O.P. Kant, Accountant Member. During the proceedings, Itenderpal’s counsel requested the withdrawal of the appeal, citing participation in the Vivad Se Vishwas Scheme, 2020, a government initiative aimed at reducing litigation by allowing tax disputes to be settled amicably.
The Tribunal accepted the withdrawal request, acknowledging the settlement attempt under the Vivad Se Vishwas Scheme. However, they noted that should the dispute not be resolved as per the Scheme’s terms, Itenderpal retains the right to reinstitute the appeal.
The decision to allow withdrawal and the potential to reinstate the appeal highlights the legal mechanisms in place to support tax dispute resolutions without extended litigation. This case serves as a significant precedent for similar tax-related disputes, emphasizing the flexibility and effectiveness of alternative dispute resolution mechanisms like the Vivad Se Vishwas Scheme.
This examination not only sheds light on the specifics of Itenderpal’s case but also illustrates the broader implications for the Indian judicial system’s approach to handling tax litigation, promoting a quicker resolution process through government-backed schemes.
Comprehensive Review of ITA No. 851/DEL/2019: Itenderpal’s Opt for Vivad Se Vishwas Scheme
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