Case Number: ITA 656/DEL/2019
Appellant: Atul Mohan, Noida
Respondent: DCIT, Central Circle-28, New Delhi
Assessment Year: 2012-13
Result: Withdrawal of Appeal under Vivad Se Vishwas Scheme
Case Filed On: 2019-01-30
Order Type: Final Tribunal Order
Date of Order: 2022-02-17
Pronounced On: 2022-02-17
This case revolves around Atul Mohan, the appellant, who filed an appeal against the Deputy Commissioner of Income Tax (DCIT), Central Circle-28, New Delhi, for the assessment year 2012-13. The appeal was subsequently withdrawn by the appellant under the Vivad Se Vishwas Scheme, 2020.
Atul Mohan, residing in Noida, Uttar Pradesh, filed an appeal against the assessment order passed by the DCIT, Central Circle-28, New Delhi, for the assessment year 2012-13. The appeal was filed challenging various additions and disallowances made by the Assessing Officer (AO) during the scrutiny assessment.
The appeal was presented before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘A’, where it was heard through video conferencing. The appellant had contested the order of the Commissioner of Income Tax (Appeals)-29, New Delhi, dated 02.11.2018. However, during the proceedings, the appellant decided to opt for the Vivad Se Vishwas Scheme, 2020, to resolve the dispute.
The Vivad Se Vishwas Scheme, 2020, was introduced by the Government of India to facilitate the quick resolution of pending tax disputes. The scheme allows taxpayers to settle their disputes by paying a specified percentage of the disputed tax amount, thereby avoiding prolonged litigation and reducing the burden on the judiciary.
On 17.02.2022, the case was heard, and it was noted that the appellant had submitted an application for withdrawal of the appeal. This application was filed in furtherance of a settlement reached under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was placed on record, confirming the settlement.
The case was heard by Shri Anil Chaturvedi, Accountant Member, and Shri Anubhav Sharma, Judicial Member. The respondent, represented by Shri J.K. Mishra, CIT(DR), did not object to the withdrawal request. The ITAT accepted the appellant’s request for withdrawal of the appeal in light of the settlement under the Vivad Se Vishwas Scheme, 2020.
The Tribunal noted that as per Section 4(2) of the Act of 2020, upon issuance of the certificate under Section 5(1), the appeal pending before the Tribunal is deemed to have been withdrawn. Consequently, the appeal was dismissed as withdrawn.
The Tribunal also provided a caveat that in case the dispute relating to tax arrears for the assessment year in question is not ultimately resolved under the Vivad Se Vishwas Scheme, the appellant is at liberty to approach the Tribunal for reinstitution of the appeal, which will be considered as per law.
The case of Atul Mohan vs DCIT exemplifies the effective utilization of the Vivad Se Vishwas Scheme, 2020, in resolving tax disputes. By opting for this scheme, the appellant was able to settle the dispute amicably and avoid further litigation. The Tribunal’s order was pronounced on 17.02.2022, marking the conclusion of the case.
Source: Income Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi
Disclaimer: This article provides a general overview of the case and is not a substitute for professional legal advice. For detailed information, readers are encouraged to refer to the official case documents and consult with a qualified legal professional.
Atul Mohan vs DCIT: Settlement under Vivad Se Vishwas for AY 2012-13
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