Settlement of Tax Dispute under Vivad Se Vishwas Scheme: Neeraj Kumar Roy vs ITO Ward – 35(2), New Delhi, AY 2011-12

Case Background

Neeraj Kumar Roy, a resident of Faridabad, Haryana, challenged the order from CIT(A)-12, New Delhi, dated 30.05.2019, regarding his assessment for the year 2011-12. The appeal was marked under ITA No. 6740/DEL/2019.

Appeal Withdrawal and Settlement

The appellant, without representation, opted to withdraw the appeal during a virtual hearing on 29.06.2021, aiming to resolve the dispute through the Vivad Se Vishwas Scheme, 2020. This decision led to a dismissal of the appeal, confirming the settlement approach.

Legal Implications

This section explores the legal frameworks such as the Vivad Se Vishwas Scheme and its impact on reducing litigation in the Indian tax system. The specifics of the scheme and how it applied to the case of Neeraj Kumar Roy provide insight into the effectiveness of alternative dispute resolutions in tax matters.

Conclusion and Effects

The dismissal of the appeal post-settlement under the Vivad Se Vishwas Scheme represents a significant step towards reducing pending litigation and encouraging compliance. This analysis concludes with an examination of the broader implications for taxpayers and the administrative tax system.

Settlement of Tax Dispute under Vivad Se Vishwas Scheme: Neeraj Kumar Roy vs ITO Ward – 35(2), New Delhi, AY 2011-12