This case involves an appeal by Anil Kumar against the order of the learned CIT(A)-13, Delhi for the assessment year 2014-15. The appeal addresses issues related to the tax assessment and the decision to settle under the Vivad Se Vishwas Scheme, 2020.
Anil Kumar, a resident of New Delhi, filed an appeal for the assessment year 2014-15 challenging the order dated January 10, 2019, by the CIT(A)-13. The case was conducted through video conferencing due to logistical considerations.
The counsel for Anil Kumar, through a letter dated December 21, 2020, formally requested the withdrawal of the appeal. The request was based on the decision to settle the tax dispute under the Vivad Se Vishwas Scheme, which aims to mitigate litigation in direct tax payments.
The Tribunal, after hearing the Senior DR who had no objections, accepted the withdrawal of the appeal. The decision reflects a growing trend among taxpayers to opt for settlement schemes to resolve disputes without prolonged litigation.
This case highlights the use of settlement schemes like Vivad Se Vishwas to resolve tax disputes effectively. It provides a glimpse into the practical aspects of tax litigation and the importance of such schemes in the Indian judicial system.
ITA 923/DEL/2019: Anil Kumar, New Delhi vs ITO, Ward- 38(4), New Delhi – Assessment Year 2014-15
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