SWAMYNATHAN ARTHI,SALEM vs. ITO WARD 1(6), SALEM

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ITA 757/CHNY/2025Status: DisposedITAT Chennai11 June 2025AY 2012-13Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R.RAGHUNATHA (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad-se-Vishwas Scheme and the Designated Authority had issued Form No.4. Therefore, the appeal was liable to be dismissed as withdrawn.

What were the facts?

The assessee had filed an appeal against an order of the CIT(A) pertaining to assessment year 2012-13. During the hearing, the assessee's counsel submitted that the assessee had availed the Vivad-se-Vishwas Scheme 2024.

What were the issues?

Whether the appeal can be treated as withdrawn if the assessee has availed the Vivad-se-Vishwas Scheme for settlement of tax arrears.

Which sections of the Income-tax Act were involved?

Section 92,Section 93

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA

Hearing: 04.06.2025Pronounced: 11.06.2025

[PAN:AIGPA-2088-N] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by Shri S. Senthil Kumar, Advocate : ��थ� की ओर से/Respondent by Ms. Gouthami Manivasagam, J.C.I.T. : सुनवाई की तारीख/ Date of hearing 04.06.2025 : घोषणा की तारीख /Date of Pronouncement 11.06.2025 : आदेश /O R D E R PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is directed against the order passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 14.01.2025 and pertains to assessment year 2012-13.

2.

When this appeal was taken up for hearing, by filing an order for full and final settlement of tax arrears under sub section (2) of Section 92 r.w.s. 93 of the Finance Act (No.2) Act, 2024 under DTVSV 2024, the ld. AR for the assessee has submitted that the assessee has availed the Vivad-se-Vishwas Scheme 2024. Hence, he has further submitted that the appeal filed by the assessee may be treated as withdrawn.

:-2-: ITA. No: 757/Chny/2025

3.

The ld. DR did not oppose to the submissions of the ld. AR.

4.

Having heard both the parties, we note that the assessee has already availed the Vivad-se-Vishwas Scheme 2024 and the Designated Authority issued Form No.4 vide Acknowledgement No. 928485651080425 dated 08.04.2025 for AY 2012-13 towards settlement of pending tax dispute. In view of the above facts and circumstances, the appeal filed by the assessee is liable to be dismissed as withdrawn as prayed by the ld. AR.

5.

In the result, all the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the court on 11th June, 2025 at Chennai.

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