The case involves Bakshish Singh, who appealed against the order of the CIT(A), Hisar, for the assessment year 2011-12. The appeal was directed against tax arrears under the Vivad Se Vishwas Scheme, 2020.
The appellant, Bakshish Singh, represented by his CA NC Garg, appealed to the ITAT Delhi Bench against the order from CIT(A), Hisar. The dispute was related to tax arrears for the assessment year 2011-12.
During the proceedings, it was noted that no one appeared on behalf of Bakshish Singh. A letter dated June 23, 2021, indicated his intention to settle the dispute under the Vivad Se Vishwas Scheme, 2020. This scheme is designed to provide a mechanism for the resolution of pending tax disputes.
The tribunal, after considering the certificate filed under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, and with no objection from the Senior DR, accepted the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.
This case highlights the effectiveness of the Vivad Se Vishwas scheme as a dispute resolution mechanism, allowing taxpayers to settle outstanding disputes in a more streamlined and less adversarial process.
Tax Appeal Settlement under Vivad Se Vishwas for Bakshish Singh, AY 2011-12
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