Case Number: ITA 6527/DEL/2019
Appellant: Dinesh Kr. Bajaj, New Delhi
Respondent: ITO Ward 47(2), New Delhi
Assessment Year: 2011-12
Order Type: Final Tribunal Order
Date of Order: 2021-01-05
Pronounced on: 2021-01-05
Dinesh Kr. Bajaj, a resident of New Delhi, filed an appeal challenging the assessment order for the assessment year 2011-12. The appeal was filed against the order of the Commissioner of Income Tax (Appeals)-16, New Delhi, dated 31st May 2019. The case was heard before the Income Tax Appellate Tribunal (ITAT) Delhi Benches “SMC” with Shri Bhavnesh Saini, Judicial Member, presiding over the proceedings.
During the course of the proceedings, the appellant informed the Tribunal that he had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The Vivad Se Vishwas Scheme was introduced by the Indian government to resolve pending tax disputes by allowing taxpayers to settle their cases by paying a specified amount, thus avoiding prolonged litigation.
On 4th January 2021, the appellant submitted a letter to the Tribunal, stating that he had filed Form No. 1 and Form No. 2 under the Vivad Se Vishwas Scheme. He requested that the appeal be treated as dismissed once Form No. 3, confirming the settlement, is issued.
After considering the submissions, the Tribunal accepted the appellant’s request to withdraw the appeal under the Vivad Se Vishwas Scheme. The Tribunal stated that the appeal would be disposed of upon the issuance of Form No. 3 in favor of the appellant.
The Tribunal’s order was pronounced in the open court on 5th January 2021, thereby dismissing the appeal in terms of the conditions outlined by the appellant.
This case highlights the effectiveness of the Vivad Se Vishwas Scheme in providing taxpayers with a straightforward path to resolve their disputes with the tax authorities. By opting for the scheme, Dinesh Kr. Bajaj was able to settle his tax dispute for the assessment year 2011-12, bringing an end to the legal proceedings.
The scheme has proven to be a valuable tool in reducing the backlog of cases in the judicial system, offering a timely resolution for taxpayers and allowing them to focus on their financial and business activities without the burden of ongoing litigation.
As the Tribunal’s decision reflects, the option to settle disputes through government initiatives like Vivad Se Vishwas is an advantageous route for many taxpayers, ensuring compliance while minimizing the time and resources spent on protracted legal battles.
The order in this case was finalized and pronounced in the presence of both parties on 5th January 2021, marking the successful conclusion of the appeal under the Vivad Se Vishwas Scheme.
Dinesh Kr. Bajaj vs ITO Ward 47(2) – Settlement under Vivad Se Vishwas Scheme for AY 2011-12
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