GOPAL UDAYA KUMAR,CHENNAI vs. ACIT NON CORPORATE CIRCLE-23(1), CHENNAI

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ITA 1587/CHNY/2019Status: DisposedITAT Chennai29 November 2022AY 2015-163 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the disputed tax under the Vivad-se-Vishwas Scheme. Consequently, the appeals filed by the assessee were dismissed as withdrawn.

What were the facts?

The assessee opted for the Vivad-se-Vishwas Scheme 2020 to settle disputed tax. The Designated Authority issued Form No. 5 for both assessment years, indicating settlement of the tax dispute.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad-se-Vishwas Scheme for settlement of disputed tax.

AI-generated summary — verify with the full judgment below

Before: Shri V. Durga Rao & Shri Manoj Kumar Aggarwal

Hearing: 29.11.2022Pronounced: 29.11.2022

O R D E R

PER V. DURGA RAO, JUDICIAL MEMBER:

1.

Both the appeals filed by the assessee are directed against different orders of the ld. Commissioner of Income Tax (Appeals) 10, Chennai dated 25.03.2019 and dated 28.03.2019 relevant to the assessment years 2013-14 and 2015-16 respectively.

2.

When the appeals were taken up for hearing, none appeared on behalf of the assessee or filed any adjournment petition despite various notices issued. However, the assessee has filed a letter dated 18.11.2022 enclosing Form 5 issued by the Designated Authority towards availing the 2 & 1587/Chny/19 Vivad-se-Vishwas Scheme 2020 thereby, the disputed tax has been settled by the assessee and also prayed for withdrawal of appeals.

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