In a significant turn of events, Sushila Sharma opts to resolve her tax dispute under the Vivad Se Vishwas scheme, leading to the withdrawal of her appeal against the order of the Commissioner of Income Tax (Appeals) in Ghaziabad for the assessment year 2012-13.
The appeal, originally filed against a decision dated June 26, 2017, by the Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, was intended to contest discrepancies in tax assessments. However, in a strategic move, Sharma decided to avail herself of the benefits of the Vivad Se Vishwas scheme, a governmental initiative aimed at reducing litigation in direct tax disputes.
During the proceedings on September 21, 2021, Sharma submitted the necessary documents under the scheme, indicating her intention to settle the dispute out of court. The Revenue raised no objections to this motion, thus facilitating a smoother resolution process.
The tribunal, recognizing the legal frameworks of the Vivad Se Vishwas Act, allowed Sharma to withdraw her appeal. It also stipulated that should there be any issues in resolving the tax arrears under the scheme, Sharma could reinstate her appeal.
This case highlights the practical application of the Vivad Se Vishwas scheme in reducing lengthy legal battles and facilitating efficient tax dispute resolution. It underscores the shift towards more amicable and less adversarial tax dispute mechanisms.
Sushila Sharma Withdraws Appeal Opting for Vivad Se Vishwas: ITA 4890/DEL/2019
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