What did the Tribunal hold?

The tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and the respondent did not object to the withdrawal. Therefore, the appeal was dismissed as withdrawn.

The assessee had opted for settlement of dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. Consequently, the assessee sought withdrawal of the appeal filed before the tribunal.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn if the assessee has opted for settlement under the Vivad Se Vishwas Scheme.

Manivannan Anuradha vs ITO | ITAT Chennai 2022

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपील सं./ (िनधा�रण वष� / Assessment Year: 2016-17) Smt. Manivannan Anuradha ITO, बनाम Flat No.G-302, Ceebros Grayshott, International Taxation Ward-1(1), Bishop Garden Extension, Chennai. / Vs. R.A Puram, Chennai-600 028. �थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AIKPA-3782-H (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� की ओरसे/ Appellant by : Shri N. Arjun Raj (C.A) – Ld. AR ��थ� की ओरसे/Respondent by : Shri P. Sajit Kumar (JCIT) –Ld. DR सुनवाई की तारीख/Date of Hearing : 08-09-2022 घोषणा की तारीख /Date of Pronouncement : 08-09-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

During hearing, Ld. AR submitted that the assessee has already opted for settlement of dispute for this year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, the assessee seeks withdrawal of the appeal. The copy of Form No.3 has been placed on record. The same was not objected to by Ld. Sr. DR.

2 - 2. In view of foregoing, the assessee’s appeal stand dismissed as withdrawn.

Order pronounced on 08th September, 2022.

MANIVANNAN ANURADHA,CHENNAI vs. ITO INTERNATIONAL TAXATION WARD-1(1), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments