The case ITA 819/DEL/2019 involves Pawan Kumar Singhal HUF, an entity based in Shahdara, Delhi, and the Income Tax Officer, Ward-57(5), New Delhi, for the assessment year 2014-15. This case highlights the application of the Direct Tax Vivad Se Vishwas Scheme, 2020, aimed at reducing pending litigation by allowing tax dispute resolution through a simpler process.
This appeal, alongside another for the assessment year 2015-16, was initially filed against the orders of the Commissioner of Income Tax (Appeals), New Delhi, issued in late 2018. The matters escalated due to disagreements over the tax calculations for the specified years.
In a significant turn of events, the learned counsel for the assessee submitted a request for withdrawal of the appeal, communicated through an email dated 18.01.2021. This request was in line with the assessee’s decision to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. The scheme is part of the government’s effort to reduce litigation in the taxation sphere and provides a peaceful mechanism for settling disputes.
The tribunal accepted this withdrawal request during a virtual hearing on 20.01.2021, with the learned Senior Departmental Representative having no objection. Consequently, the appeals for both assessment years were dismissed as withdrawn.
This case serves as an important example of how tax disputes can be resolved without prolonged litigation. The Vivad Se Vishwas Scheme offers a practical resolution mechanism that benefits both the taxpayer and the administration by reducing the backlog of cases. This case also illustrates the shift towards more digital and streamlined processes in judicial proceedings, as evidenced by the virtual hearing format.
The resolution of ITA 819/DEL/2019 through the Vivad Se Vishwas Scheme not only resolved the immediate tax disputes for assessment years 2014-15 and 2015-16 but also set a precedent for similar future disputes. It underscores the importance of such schemes in modern tax administration and their role in fostering a cooperative relationship between taxpayers and the tax authorities.
Resolution of ITA 819/DEL/2019 under the Vivad Se Vishwas Scheme
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