This article explores the tax dispute resolution of Natasha Kohli for the assessment year 2010-11 under the Vivad Se Vishwas Scheme, highlighting the tribunal’s acceptance of the withdrawal and the broader implications of this legal pathway.
Natasha Kohli filed appeals for the assessment years 2008-09 to 2013-14 against the orders from CIT(A) -24, New Delhi. The disputes pertain to various tax arrears which the assessee decided to resolve through the Vivad Se Vishwas Scheme, introduced by the Indian government to reduce litigation in direct taxes.
During the virtual hearings, no representative appeared on behalf of Natasha Kohli. However, through email communication, the counsel for the assessee requested the withdrawal of the appeals citing the adoption of the Vivad Se Vishwas Scheme. The tribunal, led by Shri G.S. Pannu, Vice President, and Shri K.N. Chary, Judicial Member, accepted this withdrawal after verifying the compliance with the scheme through a filed certificate under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020.
The decision to withdraw the appeals and opt for the Vivad Se Vishwas Scheme illustrates a strategic move to expedite dispute resolution and avoid prolonged litigation. This analysis discusses the effectiveness of such schemes in the context of Indian tax law and their impact on both the taxpayer and the judicial system. The outcome serves as a significant precedent for similar cases, showing the potential benefits of opting for government-sponsored resolution schemes over traditional litigation paths.
Resolution Under Vivad Se Vishwas Scheme: Natasha Kohli vs DCIT for AY 2010-11
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