S. SATHYARAJ,CHENNAI vs. ACIT, CHENNAI

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ITA 661/CHNY/2024Status: DisposedITAT Chennai13 June 2025AY 2013-14Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)1 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 assessee expressed a desire to withdraw the appeal under the Vivad-Se-Vishwas Scheme, and the Revenue did not object. The tribunal allowed the request and dismissed the appeal as withdrawn.

What were the facts?

The assessee preferred an appeal against the order of the Learned Commissioner of Income Tax (Appeals) for AY 2013-14. The assessee opted for the Vivad-Se-Vishwas Scheme, 2024 and filed Form-1 and Form-2, remitting Rs. (-)2,07,887/- to settle the issue.

What were the issues?

Whether the appeal can be withdrawn by the assessee under the Vivad-Se-Vishwas Scheme after opting for it and making the payment.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI AMITABH SHUKLA

Hearing: 25.04.2025Pronounced: 13.06.2025

आदेश / O R D E R

PER ABY T. VARKEY, JM:

1.

This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/Addl/JCIT(A), (hereinafter referred to as ‘Ld.CIT‘), Thiruvanantpuram, dated 24.01.2024 for the Assessment Year (hereinafter referred to as ‘AY‘) 2013-14.

2.

At the outset, the Ld.AR of the assessee brought to our notice that assessee has opted for Vivad-Se-Vishwas Scheme, 2024 (hereinafter in short ‘VSVS-2024’) and pursuant to it, assessee has filed Form-1 dated 11.12.2024, and pursuant to which, the designated authority [PCIT] has issued Form-2, dated 30.01.2025, copy of which is filed before us. And that the assessee is remitting of Rs. (-)2,07,887/- to settle the issue under VSVS-2024. Therefore, before us, the assessee expressed its desire to withdraw the appeal and the Revenue doesn’t object to such a proposal. Therefore, we allow the request of the assessee to withdraw the appeal.

3.

In the light of the aforesaid discussion, appeal stands dismissed as withdrawn.

4.

In the result, appeal filed by the assessee is dismissed as withdrawn under VSVS-2024.

Order pronounced on the 13th day of June, 2025, in Chennai.

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