The case ITA 919/DEL/2019 involves an appeal by Anamika Jain against the Income Tax Officer of Ward-39(5), New Delhi for the assessment year 2015-16. The appeal was withdrawn by the appellant under the Vivad Se Vishwas Scheme, 2020, aimed at reducing litigation in tax disputes.
Anamika Jain filed an appeal against the order of the CIT(A)-13, New Delhi dated January 11, 2019. The appeal addressed disputes related to tax arrears for the year 2015-16.
During the virtual hearing on December 7, 2020, it was noted that Anamika Jain opted to withdraw the appeal pursuant to settling the dispute under the Vivad Se Vishwas Scheme. This scheme is designed to provide taxpayers an opportunity to settle tax disputes out of court by paying a portion of the disputed tax amounts, with relief from penalty and interest.
A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 was submitted to confirm the settlement.
The hearing was conducted through video conferencing due to the ongoing restrictions. Despite the absence of the appellant, the proceedings were carried out with the Senior DR representing the respondent, who had no objection to the withdrawal of the appeal.
The tribunal, led by Vice President G.S. Pannu and Judicial Member Amit Shukla, accepted the withdrawal request, and as a result, the appeal was dismissed as withdrawn. This resolution reflects the effectiveness of the Vivad Se Vishwas Scheme in reducing the backlog of cases and facilitating a smoother resolution of tax disputes.
The decision was pronounced on December 7, 2020, concluding the virtual hearing and marking the resolution of the dispute.
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