Date Filed: February 18, 2019
Assessment Year: 2014-15
Order Type: Final Tribunal Order
Date of Order: December 18, 2020
Pronounced On: December 18, 2020
This case involved Bharat Garg, appealing against the Income Tax Officer of Ward 38(4), New Delhi. The appeal concerned disputes over tax adjustments for the assessment year 2014-15.
The appeal was initiated against the order of CIT(A)-13, New Delhi, dated January 10, 2019. The primary issues were related to the reassessment of Bharat Garg’s tax liabilities.
The hearing took place virtually on December 18, 2020. Prior to this, Bharat Garg had submitted a letter dated November 9, 2020, expressing his desire to withdraw the appeal and settle the dispute under the Vivad Se Vishwas Scheme. This submission included a certificate under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020, affirming his eligibility and acceptance into the scheme.
The Departmental Representative offered no objections to the withdrawal, and the Tribunal accepted Garg’s request. Consequently, the appeal was dismissed as withdrawn, successfully closing the case under the terms of the Vivad Se Vishwas Scheme.
The resolution of this case under the Vivad Se Vishwas Scheme showcases the effectiveness of legislative measures aimed at reducing prolonged tax litigation. It highlights the scheme’s role in facilitating quicker, more efficient tax dispute resolutions, benefiting both taxpayers and the tax administration.
Vivad Se Vishwas Closure: ITA 1343/DEL/2019 – Bharat Garg vs. ITO Ward 38(4), New Delhi
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