Rajiv Jain vs ACIT Circle, Haryana: Tax Arrears Settlement through Vivad Se Vishwas for Assessment Year 2013-14

Rajiv Jain vs ACIT Circle, Haryana: Tax Arrears Settlement through Vivad Se Vishwas for Assessment Year 2013-14

Case Number: ITA 6280/DEL/2019

Appellant: Rajiv Jain, Haryana

Respondent: ACIT Circle, Haryana

Assessment Year: 2013-14

Date of Filing: 2019-07-25

Order Type: Final Tribunal Order

Date of Order: 2020-09-25

Date of Pronouncement: 2020-09-25

This appeal by Rajiv Jain for the assessment year 2013-14 was directed against the order of the learned CIT(A), Rohtak dated 27th May, 2019. The core issue in the appeal involved a tax dispute which Rajiv Jain opted to settle under the Vivad Se Vishwas Scheme, 2020. This decision was aimed at resolving the dispute relating to tax arrears amicably and efficiently, without further litigation.

During the proceedings, both parties, including the Senior DR representing the Income Tax Department, agreed to the withdrawal of the appeal, leading to a final decision to dismiss the case as withdrawn. This outcome highlights the effectiveness of the Vivad Se Vishwas Scheme in resolving disputes and reducing litigation in tax matters.

The case was heard and concluded via video conferencing, underscoring the adaptations made in judicial processes due to the pandemic. The decision was pronounced in the presence of both parties, providing a transparent and conclusive end to the dispute.

This case sets a precedent for the settlement of tax disputes through government schemes aimed at reducing litigation and providing relief to taxpayers. The withdrawal of the appeal under the Vivad Se Vishwas Scheme allowed Rajiv Jain to settle the tax arrears amicably, showcasing the benefits of such initiatives to foster compliance and simplify tax disputes.

Rajiv Jain vs ACIT Circle, Haryana: Tax Arrears Settlement through Vivad Se Vishwas for Assessment Year 2013-14