This detailed analysis explores the resolution of a tax dispute in ITA No. 1709/DEL/2019, assessing the implications and effectiveness of the Vivad Se Vishwas scheme as applied in the case between Asha Garg and the Income Tax Officer, Ward-24(3), New Delhi for the assessment year 2015-16.
Asha Garg, the appellant, contested the adjustments made by the Income Tax Department for the assessment year 2015-16. The dispute escalated to the Income Tax Appellate Tribunal, showcasing intricate legal proceedings.
In a strategic move to curtail ongoing litigation, Asha Garg opted for the Vivad Se Vishwas Act, 2020, a scheme introduced by the Government of India aimed at reducing pending income tax litigation and facilitating the resolution of disputes.
The Tribunal acknowledged the settlement attempt under the Vivad Se Vishwas scheme. Despite the absence of Form No.3, which is a requisite for finalizing the withdrawal, the Tribunal proceeded to dismiss the appeal as withdrawn, granting the liberty to recall if the form was not eventually issued.
The case of Asha Garg serves as a pertinent example of the practical application of the Vivad Se Vishwas scheme. This analysis delves into the procedural aspects and evaluates the scheme’s efficacy in resolving disputes, reducing litigation, and providing a non-adversarial tax resolution environment.
The dismissal of the appeal under the Vivad Se Vishwas scheme in this case underscores the potential of such legislative tools in transforming the landscape of tax disputes in India. This case study illustrates the benefits and challenges of implementing alternative dispute resolution mechanisms in tax governance.
This examination of ITA No. 1709/DEL/2019 highlights the crucial role of alternative dispute resolution schemes like Vivad Se Vishwas in resolving complex tax disputes efficiently. Asha Garg’s case provides valuable insights into the practical implications of such schemes, signaling a shift towards more streamlined tax resolution processes in India.
ITA 1709/DEL/2019: Asha Garg vs. ITO – A Case Study on Tax Resolution under Vivad Se Vishwas
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