Date Filed: February 18, 2019
Assessment Year: 2015-16
Order Type: Final Tribunal Order
Date of Order: December 14, 2020
Pronounced On: December 14, 2020
In the case ITA 1337/DEL/2019, appellant Nirmala Devi faced the Income Tax Officer of Ward 38(4), New Delhi. The case pertained to the assessment year 2015-16 and was concluded through virtual proceedings due to pandemic safety measures.
The dispute originated from the order of learned CIT(A)-13, New Delhi, dated January 24, 2019, which Nirmala Devi challenged due to perceived discrepancies in tax calculations for the year 2015-16.
The tribunal held a virtual hearing on December 14, 2020. Nirmala Devi, through a letter, expressed her wish to withdraw the appeal and opt for the Direct Tax Vivad Se Vishwas Act, 2020, a scheme aimed at reducing litigation in direct tax disputes. The necessary certificate under Section 5(1) of the Act was duly submitted.
The Senior DR presented no objections to this withdrawal, allowing the tribunal to accept Devi’s request. Consequently, the appeal was dismissed as withdrawn.
This case reflects the practical application of the Vivad Se Vishwas Scheme, facilitating a swift and satisfactory resolution to tax disputes without extended litigation, thereby serving the interests of both the taxpayer and the tax authorities.
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