M/S. RANJITH KUMAR (HUF),CHENNAI vs. ITO, NCW - 6 (1), CHENAI

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ITA 2718/CHNY/2019Status: DisposedITAT Chennai27 September 2022AY 2014-153 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. Therefore, the appeal was liable to be dismissed as withdrawn.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on their behalf. The Revenue representative submitted that the assessee had opted for the Vivad-se-Vishwas Scheme, and the tax dispute was settled.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has settled the tax dispute under a settlement scheme.

AI-generated summary — verify with the full judgment below

Before: Shri V. Durga Rao & Shri G. Manjunatha

Hearing: 27.09.2022Pronounced: 27.09.2022

O R D E R

PER V. DURGA RAO, JUDICIAL MEMBER:

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