Analysis of ITA No. 1125/DEL/2019 between Archana Gupta and the Income Tax Officer, Ward-1(1), Ghaziabad. This case pertains to the assessment year 2012-13, where the dispute was settled under the Vivad Se Vishwas Scheme, 2020.
The appellant, Archana Gupta, contested the decision of the CIT(A), Ghaziabad, dated 31st December 2018. The appeal was heard through video conferencing by the Delhi Bench ‘A’ of the Income Tax Appellate Tribunal, presided over by Vice President Shri G.S. Pannu and Judicial Member Shri Sudhanshu Srivastava.
The hearing took place on 8th January 2021. Notably, nobody appeared on behalf of the assessee during the virtual hearing. However, the learned counsel for the assessee had sent an email on 31st December 2020, requesting the withdrawal of the appeal and indicating that the assessee opted to settle the dispute relating to the tax arrears under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020, was also filed.
The Tribunal, after noting the absence of any objection from the learned Senior DR, accepted the request for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. This decision underscores the utility of the Vivad Se Vishwas Scheme as an effective tool for resolving disputes and reducing litigation in tax matters.
The case highlights the procedural aspects and the judicial approach to appeals withdrawn under the Vivad Se Vishwas Scheme, emphasizing the government’s initiative to mitigate prolonged legal disputes and facilitate a smoother resolution of tax-related controversies.
The resolution of the appeal between Archana Gupta and the ITO under the Vivad Se Vishwas Scheme represents a significant use of this legal provision to settle disputes amicably. This case serves as a reference for similar cases, illustrating the process and potential outcomes when opting for this dispute resolution mechanism.
The decision was announced after a virtual hearing, marking a significant step in the use of technology in judicial processes, especially under the constraints imposed by the pandemic.
Tax Appeal: Archana Gupta vs. ITO, Ghaziabad – ITA No. 1125/DEL/2019
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