The case of Devinder Kumar Gupta vs. ITO, Ward-46(5), New Delhi, numbered ITA 17/DEL/2019, represents a significant decision in the Income Tax Appellate Tribunal of Delhi for the assessment year 2014-15. The case, held via video conferencing under the bench of Shri R.K.Panda and Shri K.N.Chary, concluded on February 19, 2021, with a notable outcome.
This legal pursuit began with an appeal against the order from the learned CIT(A)-16, New Delhi dated October 31, 2018. However, the crux of the case took a turn when the appellant opted to settle the dispute under the newly introduced Vivad Se Vishwas Scheme, 2020. This move was aimed at mitigating prolonged legal disputes and uncertainties associated with tax arrears.
On the day of the hearing, no representative appeared on behalf of Gupta; instead, a letter dated February 16, 2021, was submitted indicating the withdrawal of the appeal. The letter highlighted the appellant’s decision to adopt the scheme, backed by a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, which facilitated the resolution of his tax-related discrepancies.
The Senior DR present did not object to the withdrawal, leading to a unanimous decision to dismiss the case as withdrawn. This resolution not only expedited Gupta’s tax matters but also alleviated the burden on the judicial system by reducing the backlog of cases.
This case exemplifies the effectiveness of alternative dispute resolution mechanisms introduced by the government, aiming to provide taxpayers with amicable solutions to their disputes and fostering a cooperative environment between the tax authorities and the public.
The decision to dismiss the appeal was made after careful consideration of the circumstances surrounding the case and the broader implications for the judicial economy. It also reflects the evolving landscape of tax litigation in India, where such schemes are increasingly embraced to enhance the efficiency of the legal process concerning fiscal matters.
The case of ITA 17/DEL/2019 will serve as a precedent for similar cases, illustrating the potential benefits of opting for government-backed schemes over prolonged litigation, especially in complex tax disputes.
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