This case analysis discusses ITA No. 37/Del/2019, involving appellant Raghubir Goel against the ITO, Ward-56(1), New Delhi, for the assessment year 2015-16. The focus is on the withdrawal of the appeal due to the appellant’s decision to resolve the dispute under the Vivad Se Vishwas Scheme (VSV) 2020.
Raghubir Goel filed an appeal against the order of the Commissioner of Income Tax (Appeals)-19, New Delhi. However, in pursuit of a less contentious resolution, Goel opted into the Vivad Se Vishwas Scheme, a government initiative aimed at reducing litigation in direct taxes.
On the hearing date, September 20, 2021, conducted via video conferencing, Goel submitted Form-1 and Form-2 of the VSV 2020, prompting the withdrawal of his appeal. The Revenue raised no objections to this withdrawal. The tribunal granted dismissal, subject to the condition that should the VSV not resolve the tax arrears definitively, Goel retains the right to reinstate the appeal.
This case underscores the effectiveness of alternative dispute resolution methods in tax disputes, potentially setting a precedent for others to follow similar paths to resolve tax-related conflicts. The decision highlights the tribunal’s flexibility in accommodating such resolutions, reflecting a broader shift towards reducing judicial burdens through policy-driven schemes.
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