Uzma Iram Shamsi vs ITO Ward-2(2), Moradabad – ITA 6347/DEL/2019 – Settlement under Vivad Se Vishwas Scheme

Case Overview: Uzma Iram Shamsi vs ITO Ward-2(2), Moradabad – ITA 6347/DEL/2019

Case Number: ITA 6347/DEL/2019

Appellant: Uzma Iram Shamsi, Moradabad

Respondent: Income Tax Officer, Ward-2(2), Moradabad

Assessment Year: 2015-16

Order Type: Final Tribunal Order

Date of Order: 29th December 2020

Pronounced on: 29th December 2020

Case Filed On: 29th July 2019

Background

The case between Uzma Iram Shamsi and the Income Tax Officer, Ward-2(2), Moradabad, addressed the assessment year 2015-16. The appeal was initiated by Uzma Iram Shamsi against the order of the Commissioner of Income Tax (Appeals), Moradabad, which was dated 14th May 2019.

Why the Case Was Filed

Uzma Iram Shamsi filed the appeal challenging the assessment decisions made by the tax authorities, which she believed unfairly calculated her tax obligations for the fiscal year 2015-16. The appeal aimed to rectify what the appellant contended were errors or over-assessments by the Income Tax Department.

Proceedings and Settlement

During the tribunal proceedings, which occurred via video conferencing due to pandemic-related restrictions, no representative appeared on behalf of Uzma Iram Shamsi. However, a letter dated 14th December 2020 was submitted by the appellant’s counsel requesting the withdrawal of the appeal. The reason for this request was the appellant’s decision to settle the dispute under the Vivad Se Vishwas Scheme, 2020. This scheme, introduced by the Government of India, is designed to reduce litigation in direct tax disputes.

A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 was submitted, confirming the appellant’s participation in the scheme.

Decision of the Tribunal

The tribunal, noting the absence of any objection from the Senior Departmental Representative, accepted the request for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. This decision was announced on the 29th December 2020.

Significance of the Decision

The case highlights the practical application of the Vivad Se Vishwas Scheme as an effective alternative to prolonged litigation. By opting for this scheme, Uzma Iram Shamsi was able to conclude her tax dispute amicably and avoid the continuation of lengthy legal proceedings. This case serves as an example for other taxpayers considering the benefits of settling disputes through the scheme, emphasizing its role in fostering a cooperative relationship between taxpayers and the tax authorities.

The resolution of this case under the Vivad Se Vishwas Scheme not only provided closure to the appellant but also helped in reducing the backlog of cases before the Income Tax Appellate Tribunal. This aligns with the broader objectives of the scheme to streamline tax litigation and reduce the burden on the judiciary.

Uzma Iram Shamsi vs ITO Ward-2(2), Moradabad – ITA 6347/DEL/2019 – Settlement under Vivad Se Vishwas Scheme