Analysis of ITA No. 1127/DEL/2019 between Anand Kumar Jindal (HUF) and the Income Tax Officer, Ward-56(2), New Delhi. This case pertains to the assessment year 2015-16, where the dispute was settled under the Direct Tax Vivad Se Vishwas Scheme, 2020.
The appellant, Anand Kumar Jindal (HUF), contested the decision of the CIT(A), New Delhi, dated 7th December 2018. The appeal was heard by the Delhi Bench ‘A’ of the Income Tax Appellate Tribunal, presided over by Shri M. Balaganesh, Accountant Member, and Shri Anubhav Sharma, Judicial Member.
The hearing took place on 25th July 2023. The appellant had filed a letter dated 16th June 2023, stating that the dispute in the impugned appeal had been resolved by availing of the Direct Tax Vivad se Vishwas Scheme, 2020, and a certificate in Form No.5 had been received from the competent authority. Consequently, the appellant requested the withdrawal of the appeal.
The Tribunal, noting the absence of any objection from the learned Senior DR for Revenue, accepted the request for withdrawal of the appeal. Therefore, the appeal was dismissed as withdrawn. This decision underscores the effectiveness of the Vivad Se Vishwas Scheme as an instrument for 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The case highlights the procedural aspects and the judicial approach to appeals withdrawn under the Vivad Se Vishwas Scheme, emphasizing the government’s initiative to mitigate prolonged legal disputes and facilitate a smoother resolution of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 Anand Kumar Jindal (HUF) and the ITO under the Vivad Se Vishwas Scheme represents a notable 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 advancement in the use of technology in judicial processes, especially under the constraints imposed by the pandemic.
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform