The case discusses the withdrawal of a tax appeal by Gaurav Yadav for the assessment year 2011-12, settled under the Vivad Se Vishwas Scheme, which aims to resolve pending disputes regarding tax arrears.
Gaurav Yadav, a resident of Rewari, had initially filed an appeal against the order from CIT(A)-Rohtak. The appeal was related to tax arrears for the assessment year 2011-12, highlighting ongoing disputes with the tax authorities.
During the virtual hearing on September 29, 2021, no representative appeared on behalf of Gaurav Yadav. A letter dated June 23, 2021, indicated his decision to withdraw the appeal, opting instead for settlement under the Vivad Se Vishwas Scheme. This decision was supported by the filing of a necessary certificate under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020.
The tribunal, upon reviewing the documents and considering the Senior DR’s lack of objection, accepted Yadav’s request to withdraw the appeal. Consequently, the case was dismissed as withdrawn, thus resolving the dispute amicably and efficiently through the designated legal framework provided by the Vivad Se Vishwas Scheme.
The resolution of the case under the Vivad Se Vishwas Scheme showcases the scheme’s effectiveness in facilitating the amicable settlement of longstanding tax disputes. It reflects a move towards reducing litigation and promoting a taxpayer-friendly environment in the Indian tax system.
Tax Appeal Withdrawal under Vivad Se Vishwas for Gaurav Yadav, AY 2011-12
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