This analysis explores the resolution of the tax dispute in ITA 878/DEL/2019, where Narender Singh, a resident of Gurgaon, leveraged the Vivad Se Vishwas Scheme to resolve disputes for the assessment year 2010-11. This case underscores the impact and utility of the scheme designed to reduce litigation in tax matters.
Narender Singh faced disputes over tax arrears with the Income Tax Department for the year 2010-11. After the CIT(A)’s decision on December 11, 2018, Singh appealed to the Income Tax Appellate Tribunal (ITAT) in Delhi, seeking a favorable judgment regarding his tax liabilities.
The case was presided over by Shri G.S. Pannu, Vice President, and Shri K. Narasimha Chary, Judicial Member of the ITAT. The proceedings were conducted via video conferencing due to health and safety protocols. Notably, the case highlights the increasing reliance on virtual platforms for judicial processes amid pandemic restrictions.
Before the hearing concluded, Singh decided to withdraw his appeal and settle the dispute using the Vivad Se Vishwas Scheme. This decision was supported by a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, demonstrating his commitment to resolve the dispute outside the conventional litigation process.
The withdrawal of the appeal and the subsequent settlement highlight the effectiveness of the Vivad Se Vishwas Scheme as a strategic tool for reducing prolonged tax litigation. It serves as a critical example of how taxpayers and the judiciary can work together to expediently resolve disputes.
The case of ITA 878/DEL/2019 resolved on July 24, 2020, offers insights into the practical application of the Vivad Se Vishwas Scheme. This case not only reflects the evolving landscape of tax litigation in India but also serves as a testament to the benefits of alternative dispute resolution mechanisms in the financial domain.
Tax Dispute Resolution through Vivad Se Vishwas in ITA 878/DEL/2019
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