Reena Chauhan of Faridabad filed an appeal against the assessment year 2011-12, which was initially heard by the Income Tax Appellate Tribunal, Delhi ‘A’ Bench. The appeal addressed issues from an order dated December 30, 2019, by the CIT(A), Faridabad.
The appeal, documented under ITA No.879/DEL/2020, involved tax disputes for the fiscal year 2011-12. Reena Chauhan, represented by Sh. Dinesh Verma, Advocate, contested the tax assessment before opting to resolve the dispute under the ‘Vivad Se Vishwas Scheme,’ a government initiative aimed at reducing litigation in direct tax matters.
On January 15, 2021, during a virtual hearing, Reena Chauhan withdrew her appeal. This decision followed her application dated December 14, 2020, expressing intent to settle under the Vivad Se Vishwas Scheme. The tribunal accepted the withdrawal and noted that if the dispute related to the tax arrears for the year in question is not resolved per the scheme, the appellant retains the right to reapproach the Tribunal for reinstatement of the appeal.
The case highlights the procedural aspects and legal framework surrounding the Vivad Se Vishwas Scheme, offering insights into its application and impact on taxpayers seeking relief from protracted legal disputes. This tribunal’s approach, accommodating the reinitiation of the appeal if settlement fails, underscores a commitment to ensuring fairness while encouraging dispute resolution through designated legal channels.
ITA No.879/DEL/2020 serves as a pertinent example of how tax disputes can be effectively managed through government schemes designed to mitigate the adversarial nature of tax litigation. For Reena Chauhan, this resolution pathway provided a strategic avenue to settle her fiscal disputes outside the conventional adversarial process, potentially saving time, expense, and the uncertainties associated with tax litigation.
This case sets a precedent for similar cases, emphasizing the importance of alternative dispute resolution mechanisms in tax matters and highlighting the supportive role of judicial bodies in facilitating such processes. It also reflects on the ongoing changes in the legal landscape regarding tax disputes, suggesting a shift towards more collaborative and less confrontational approaches in resolving such issues.
ITA No.879/DEL/2020: Reena Chauhan’s Settlement Through Vivad Se Vishwas Scheme
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