Date Filed: February 18, 2019
Assessment Year: 2015-16
Order Type: Final Tribunal Order
Date of Order: December 29, 2020
Pronounced On: December 29, 2020
The case ITA 1339/DEL/2019 addresses the tax dispute involving appellant Chander Kala against the Income Tax Officer, Ward 38(4), New Delhi, concerning the assessment year 2015-16. The final judgment was pronounced through video conferencing, adhering to the COVID-19 safety protocols.
Chander Kala challenged the order of CIT(A)-13, New Delhi dated January 24, 2019, which pertained to the taxation matters of the assessment year 2015-16. The dispute focused on adjustments that significantly affected the tax liabilities of the appellant.
The case was heard virtually on December 29, 2020. Chander Kala, through her counsel, submitted a letter requesting the withdrawal of her appeal and expressed her intention to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. A certificate confirming her eligibility under Section 5(1) of the Vivad Se Vishwas Act was also presented.
The tribunal, after hearing the Senior DR who had no objections, accepted the withdrawal request. The appeal was thus dismissed as withdrawn, bringing the dispute to a close with an effective resolution facilitated by the scheme.
The resolution under the Vivad Se Vishwas Scheme exemplifies the government’s initiative to reduce litigation and provide a simpler resolution mechanism for tax disputes. This case demonstrates how legal frameworks like these can be leveraged to achieve mutual benefit for both the taxpayer and the tax authorities.
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