This case review covers the appeal by Sonia Gupta against the order of the CIT(A)-28, New Delhi for the assessment year 2015-16, lodged under ITA No. 1008/Del/2020. The case was heard by the Income Tax Appellate Tribunal, Delhi Bench ‘A’.
Sonia Gupta filed an appeal challenging the order issued by the learned CIT(A)-28, dated January 24, 2020. The appeal concerns disputes related to tax arrears for the assessment year 2015-16.
During the virtual hearing, no representation was made on behalf of Ms. Gupta, although a letter dated February 8, 2021, indicated her request to withdraw the appeal. This decision was influenced by her choice to settle the dispute under the Vivad Se Vishwas Scheme, 2020, a legal framework designed to resolve pending tax disputes.
The Tribunal, led by Shri G.S. Pannu, Vice President, and Shri K. Narasimha Chary, Judicial Member, accepted the withdrawal request. Consequently, the appeal was dismissed as withdrawn on February 17, 2021, marking the conclusion of this case through a virtual hearing process.
The decision to opt for the Vivad Se Vishwas Scheme and withdraw the appeal highlights the applicability and effectiveness of alternative dispute resolution mechanisms in tax disputes. It reflects the shift towards faster resolution methods, aiming to reduce litigation and provide taxpayers with a platform to settle disputes amicably.
The closure of ITA No. 1008/DEL/2020 under the Vivad Se Vishwas Scheme provides a significant precedent for other taxpayers contemplating similar routes for resolving their tax disputes. This case serves as an essential reference for understanding procedural aspects and strategic decisions in tax litigation.
ITA 1008/DEL/2020: Sonia Gupta vs ITO Ward-70(4), New Delhi for AY 2015-16
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