Settling Tax Disputes: Mohit Hans’s Approach under Vivad Se Vishwas Scheme in ITA No. 6033/DEL/2019

Case Overview

This case involves Mohit Hans, who appealed against the tax assessment for the year 2014-15 but later opted to withdraw the appeal in favor of settling under the Vivad Se Vishwas Scheme. The case was reviewed by the Income Tax Appellate Tribunal, Delhi Bench ‘A’.

Background

Mohit Hans contested the original tax assessment made by JCIT, Range-33, New Delhi, which led to an appeal. However, the dynamics of the case shifted when Mohit Hans decided to settle the dispute through the government’s Vivad Se Vishwas Scheme, designed to reduce litigation in direct tax disputes.

Legal Proceedings

The appeal was initially filed to challenge the CIT(A)’s decision. However, a letter dated January 15, 2021, communicated Mohit Hans’s intention to withdraw the appeal and settle the disputes under the new scheme. The tribunal accepted this withdrawal, leading to the dismissal of the appeal based on the mutual agreement of both parties involved.

Implications of the Settlement

The decision to opt for settlement under the Vivad Se Vishwas Scheme indicates a strategic move towards resolving disputes without prolonged litigation. This case serves as an example of how tax disputes can be efficiently managed through government schemes designed to facilitate amicable resolutions.

Settling Tax Disputes: Mohit Hans’s Approach under Vivad Se Vishwas Scheme in ITA No. 6033/DEL/2019