The case ITA No. 5285/DEL/2019 features appellant Bipin Bihari Singh from Delhi, who contested the decision dated 22.03.2019 by the Commissioner of Income Tax (Appeals)-20, New Delhi for the assessment year 2014-2015. The focus of this legal challenge was resolved through the Vivad Se Vishwas Scheme, 2020.
The appeal initially contested the commissioner’s decision but was later withdrawn by Singh after opting for the government’s Vivad Se Vishwas scheme to settle disputes. The withdrawal was made on the hearing date, 09.06.2022, with consent from the Revenue, emphasizing the collaborative nature of this resolution.
This case underscores the utility of the Vivad Se Vishwas scheme as a strategic approach to resolving tax disputes efficiently. The dismissal of the appeal, contingent on the successful resolution of the tax arrears under the scheme, provides a blueprint for others in similar disputes.
The case of Bipin Bihari Singh vs ITO illustrates the practical application of dispute resolution mechanisms like the Vivad Se Vishwas scheme, showcasing its effectiveness in clearing backlog cases and fostering a cooperative relationship between the taxpayer and the Revenue.
Resolution under Vivad Se Vishwas: Bipin Bihari Singh vs ITO Ward-62(1), New Delhi for A.Y. 2014-15
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform