The case ITA No. 3750/DEL/2019 is a significant example of how the Vivad Se Vishwas Scheme, 2020, facilitates the resolution of pending tax disputes. In this case, Garima Garg from Delhi opted for the scheme to settle her tax arrears for the assessment year 2015-16, resulting in the withdrawal of her appeal against the Income Tax Officer, Ward-34(3), New Delhi.
Garima Garg was assessed by the Income Tax Officer (ITO), Ward-34(3), New Delhi, for the assessment year 2015-16. Disputes arose from the assessment, leading to an appeal to the Commissioner of Income Tax (Appeals)-12, New Delhi. The CIT(A) issued a decision on January 23, 2019, which Garima Garg found unsatisfactory, prompting her to file an appeal with the Income Tax Appellate Tribunal (ITAT) on April 29, 2019.
The appeal was heard on April 15, 2021, via video conferencing, due to the COVID-19 pandemic. The bench comprised Vice President Shri G.S. Pannu and Judicial Member Shri Kul Bharat. During the hearing, the appellant’s counsel, Shri Satymev Sabarn, submitted a letter dated March 25, 2021, requesting the withdrawal of the appeal. The letter indicated that the appellant had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020, and had obtained a certificate under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020.
The tribunal accepted the withdrawal request, noting no objections from the Senior Departmental Representative, Shri R.K. Gupta. Consequently, the appeal was dismissed. The order was pronounced on April 15, 2021, marking the end of the case.
The Vivad Se Vishwas Scheme, 2020, was introduced by the Indian government to reduce litigation and provide a mechanism for taxpayers to settle disputes efficiently. Under the scheme, taxpayers can pay the disputed tax amount and receive immunity from interest and penalties. The scheme aims to reduce the burden on the judicial system and expedite the resolution of tax disputes.
Garima Garg’s case exemplifies the scheme’s practical application. After receiving an unsatisfactory decision from the CIT(A), she filed an appeal with the ITAT. However, she later chose to resolve the dispute under the Vivad Se Vishwas Scheme. The tribunal’s acceptance of her withdrawal request and the subsequent dismissal of the appeal highlight the scheme’s effectiveness in providing a streamlined resolution process.
The decision in ITA 3750/DEL/2019 underscores the effectiveness of the Vivad Se Vishwas Scheme in resolving tax disputes. By opting for the scheme, Garima Garg was able to settle her tax arrears for the assessment year 2015-16, leading to the withdrawal of her appeal against the ITO, Ward-34(3), New Delhi. This case demonstrates how the scheme benefits both taxpayers and the judicial system by providing an efficient alternative to prolonged litigation.
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘C’: NEW DELHI
(Through Video Conferencing)
BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND
SHRI KUL BHARAT, JUDICIAL MEMBER
ITA No.3750/Del/2019
Assessment Year : 2015-16
Garima Garg,
138, Tarun Enclave, Pitampura, North
West Delhi, Delhi-110034
PAN-APDPJ0696K Vs. Income Tax Officer,
Ward-34(3), New Delhi
(Appellant) (Respondent)
Appellant by : Shri. Satymev Sabarn, Adv
Respondent by : Shri. R.K. Gupta, Sr. DR
Date of hearing : 15.04.2021
Date of pronouncement : 15.04.2021
PER G.S. PANNU, VP :
This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-12, New Delhi dated 23.01.2019.
2. The learned counsel for the assessee, vide letter dated 25.03.2021, received through email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.
3. Learned Senior DR has no objection.
4. In view of the above, we accept the request of the assessee.
5. In the result, the appeal of the assessee is dismissed.
Above decision was pronounced on conclusion of Virtual Hearing in the presence of both the parties on 15.04.2021.
Sd/- Sd/-
(KUL BHARAT) (G.S. PANNU)
JUDICIAL MEMBER VICE PRESIDENT
sh
Copy forwarded to: –
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT By Order
Assistant Registrar
ITAT, NEW DELHI
This case sets a precedent for the successful application of the Vivad Se Vishwas Scheme in resolving tax disputes. The appellant’s decision to opt for the scheme and withdraw the appeal underscores the benefits of the scheme in providing a quick and effective resolution to tax litigation. The tribunal’s role in facilitating the withdrawal and dismissing the appeal demonstrates the judicial system’s support for the scheme, encouraging more taxpayers to take advantage of this alternative dispute resolution mechanism.
The case of ITA 3750/DEL/2019 between Garima Garg and the ITO Ward 34(3), New Delhi, for the assessment year 2015-16, concluded with the appellant opting to settle the dispute under the Vivad Se Vishwas Scheme, 2020. This decision led to the withdrawal and dismissal of the appeal, highlighting the scheme’s effectiveness in resolving tax disputes efficiently.
ITA 3750/DEL/2019: Garima Garg’s Tax Dispute Settlement for AY 2015-16 Under Vivad Se Vishwas
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