C.SELVARAJ,COIMBATORE vs. ACIT, COIMBATORE

ITA 958/CHNY/2017Status: DisposedITAT Chennai07 September 2022AY 2011-122 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 tribunal considered the assessee's submission regarding the Vivad Se Vishwas Scheme and the withdrawal request. Based on this, the tribunal decided to dismiss the appeal.

What were the facts?

The assessee 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. Form No. 5 was issued to the assessee.

What were the issues?

Whether the appeal should be withdrawn due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

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

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The Ld. AR, at the outset, submitted that the assessee has opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, the assessee seeks withdrawal of the appeal. It has also been submitted that Form No.5 has been issued to the assessee.

Considering the same, the appeal is dismissed as withdrawn.

Order pronounced on 05th September, 2022.

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