Shiksha Bharti Shiksha Samiti vs. ACIT: Resolution Under Vivad Se Vishwas for AY 2011-12

Introduction

The case between Shiksha Bharti Shiksha Samiti and the Assistant Commissioner of Income Tax (ACIT), Circle Rewari, pertains to the assessment year 2011-12. This dispute was notably settled under the Direct Tax Vivad se Vishwas Act 2020, a scheme introduced by the government to reduce litigation and resolve tax disputes amicably.

Background of the Case

Shiksha Bharti Shiksha Samiti, a registered educational society, faced tax disputes for the assessment year 2011-12. The appeals, initially directed against the orders of the Commissioner of Income Tax (Appeals) dated March 18, 2019, and May 29, 2019, for the same assessment year, were taken up by the Income Tax Appellate Tribunal, Delhi Bench ‘SMC-1’.

Opting for Vivad Se Vishwas Scheme

During the proceedings, the counsel for the assessee informed the tribunal that the society had opted to settle the dispute under the Vivad Se Vishwas scheme. The society submitted the necessary forms (Form No. 1 & 2) and awaited the issuance of Form No. 3 from the designated authority, which would formally settle the disputes under the scheme.

Tribunal’s Decision

The bench, comprising Judicial Member Shri Bhavnesh Saini and Accountant Member Shri O.P. Kant, acknowledged the society’s move to opt for the scheme and decided to dismiss the appeals as withdrawn, contingent upon the issuance of Form No. 3. This decision effectively marked the resolution of the dispute, pending formal closure under the scheme.

Conclusion

The resolution of the tax dispute between Shiksha Bharti Shiksha Samiti and ACIT under the Vivad Se Vishwas scheme highlights the government’s initiative to reduce litigation and provide a non-adversarial and amicable tax dispute resolution mechanism. This case serves as a testament to the scheme’s effectiveness in resolving long-standing disputes and its role in promoting a cooperative approach to tax compliance.

By opting for this resolution mechanism, Shiksha Bharti Shiksha Samiti successfully resolved its tax issues, highlighting a significant move towards more collaborative and less contentious tax dispute resolutions.

Shiksha Bharti Shiksha Samiti vs. ACIT: Resolution Under Vivad Se Vishwas for AY 2011-12