SP NESAMANI @ TAMILMANI,KARAIKUDI vs. ACIT, MADURAI

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ITA 1590/CHNY/2019Status: DisposedITAT Chennai02 March 2023AY 2004-052 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals as withdrawn, noting the assessee's intention to utilize the Vivad se Vishwas Scheme. Liberty was granted to recall the order if the assessee fails to avail the scheme.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2003-04 and 2004-05. During the hearing, the assessee expressed a desire to settle the disputes under the Direct Taxes Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's intention to settle the tax disputes under a specific government scheme, leading to the withdrawal of appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL

Hearing: 02.03.2023Pronounced: 02.03.2023

आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: These appeals filed by the assessee are directed against the common order of learned Commissioner of Income Tax (Appeals)-1, Madurai in & 482/2014-15, dated 29.03.2019 for the assessment years 2003-04 & 2004-05.

1.

&1590/Chny/2019 2 2. At the time of hearing, the ld.counsel for the assessee has stated that the assessee wants to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending disputes relating to Direct Taxes and in this regard he filed a letter dated 02.03.2023 along with Form no. 3 from the designated authority. Therefore, once the assessee has filed Form 3 and expressed his willingness to settle pending disputes regarding direct taxes, then there is no point in keeping appeals filed by the assessee. Hence, we are dismissing the appeals subject to liberty to the assessee to get it recalled in case, the assessee does not succeed in availing the scheme i.e., Vivad Se Vishwas Scheme 2020 for whatever reason.

3.

In the result, the appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court on 2nd March, 2023 at Chennai.

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