This case revolves around Nirmal Aggarwal, who approached the Income Tax Appellate Tribunal, Delhi Bench, to contest issues related to the assessment year 2015-16. The appeal was heard virtually, reflecting modern adaptations in judicial processes due to external circumstances like the pandemic.
Nirmal Aggarwal, represented by Ms. Rashi Singhal, CA, initially challenged decisions made by the CIT(A) -29, New Delhi. However, in a strategic move, Aggarwal opted to withdraw the appeal, choosing to settle the dispute under the government’s Vivad Se Vishwas Scheme, which was designed to mitigate long-standing tax disputes.
The hearing, conducted through virtual means, concluded swiftly as the appellant submitted Form No.3, signifying compliance with the Vivad Se Vishwas Scheme. The Senior Departmental Representative did not object to the withdrawal request, leading to a prompt dismissal of the case as withdrawn by the Tribunal.
This case highlights the benefits of alternative dispute resolution mechanisms in tax disputes, providing a faster, more efficient means of resolving issues compared to traditional appeals. The use of such schemes not only reduces the burden on judicial resources but also provides taxpayers with a less adversarial and more predictable method of settling disputes.
The resolution of ITA No. 1089/DEL/2019 through the Vivad Se Vishwas Scheme serves as a testament to the evolving landscape of tax litigation and the increasing acceptance of alternative dispute resolutions in judicial processes.
Settling Tax Disputes via Vivad Se Vishwas: The Case of Nirmal Aggarwal (ITA No. 1089/DEL/2019)
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