This document examines the tax dispute resolution involving Sunita Arora for the assessment year 2011-12, which was effectively resolved under the Vivad Se Vishwas Scheme, a government initiative aimed at reducing litigation in direct taxes.
The case pertains to the assessment year 2011-12, where Sunita Arora, a resident of Faridabad, faced certain discrepancies in her tax filings as identified by the Income Tax Department. The specific details leading to the dispute were not disclosed, but typically involve issues such as incorrect tax credits or discrepancies in reported income.
Seeking an amicable resolution to the ongoing litigation, Sunita Arora opted to settle the dispute under the Vivad Se Vishwas Scheme. This decision was formalized after a letter dated 17.12.2021 was submitted to the tribunal, confirming her intention to settle under the scheme. This step also involved the payment of the requisite tax dues, as verified by the issuance of a certificate in Form No. 3 by the designated authority.
The Income Tax Appellate Tribunal (ITAT), upon reviewing the settlement request and verifying compliance with the scheme’s requirements, permitted the withdrawal of the appeal. This was done with the provision that, should the settlement under the scheme not be finalized for any reason, Sunita Arora would be at liberty to request the reinstatement of her appeal.
The resolution of Sunita Arora’s tax dispute under the Vivad Se Vishwas Scheme highlights the effectiveness of alternative dispute resolution mechanisms in the realm of tax litigation. It provides a clear example of how such schemes can be beneficial for both the taxpayer and the tax authorities, leading to quicker resolutions and reduced litigation costs.
Tax Dispute Resolution for Sunita Arora Under Vivad Se Vishwas Scheme, AY 2011-12
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