Settlement of Rupa Sood’s Tax Dispute Under Vivad Se Vishwas Scheme in ITA 6135/DEL/2019

Overview of the Case

The appeal by Rupa Sood for the assessment year 2014-15, registered under ITA No. 6135/DEL/2019, brings into focus the resolution mechanisms available for tax disputes in India. This case encapsulates the circumstances and resolution through the Direct Tax Vivad Se Vishwas Act, 2020, marking a pivotal point for similar future disputes.

Context and Background

Rupa Sood, challenged the order of the CIT(A)-XXV, New Delhi, pertaining to the assessment year 2014-15. The original proceedings raised substantial questions about tax calculations and liabilities, leading to the filing of an appeal with the Income Tax Appellate Tribunal (ITAT) in Delhi.

Legal Proceedings and Hearing

During the proceedings, the appeal was set for a virtual hearing on February 19, 2021, before esteemed members of the tribunal. However, prior to the hearing, Rupa Sood opted for an alternative resolution under the Vivad Se Vishwas Scheme, which aims to provide a straightforward mechanism for the settlement of pending tax disputes.

Decision and Withdrawal of Appeal

The tribunal reviewed the withdrawal request submitted by the appellant, along with a certificate under Section 5(1) of the Vivad Se Vishwas Act, acknowledging the settlement of disputed tax arrears. With no objections from the Senior Departmental Representative, the tribunal accepted the withdrawal, leading to the dismissal of the appeal.

Implications of the Settlement

The resolution of this case under the Vivad Se Vishwas Scheme highlights the government’s initiative to reduce litigation and provide taxpayers with an amicable solution to tax disputes. This case serves as a reference point for taxpayers who seek to understand the benefits and process of settling disputes through government schemes, thereby promoting a more efficient tax system.

Conclusion

The case of Rupa Sood is a testament to the evolving landscape of tax dispute resolution in India. By opting for the Vivad Se Vishwas Scheme, the appellant not only expedited the resolution of her case but also underscored the effectiveness of alternative dispute resolution mechanisms in tax matters.

Settlement of Rupa Sood’s Tax Dispute Under Vivad Se Vishwas Scheme in ITA 6135/DEL/2019