What did the Tribunal hold?

The Tribunal noted that the dispute was settled under the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

The assessee had settled the dispute for the assessment year 2015-16 under the Vivad Se Vishwas Scheme and paid the due taxes. Copies of Form 3 and Form 4 under the scheme were submitted.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.

South India Vaniyar Sangam 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

माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ (िनधाBरण वषB / Assessment Year: 2015-16) South India Vaniyar Sangam ITO, बनाम/ New No.134, Old No.112, Non Corporate Ward-12(4), Coral Merchant Street, Mannady, Chennai. Vs. Chennai – 600 001. �थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAAAS-5220-K (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� की ओरसे/ Appellant by : None ��थ� की ओरसे/Respondent by : Shri P. Sajit Kumar (JCIT) –Ld. DR सुनवाई की तारीख/Date of Hearing : 30-08-2022 घोषणा की तारीख /Date of Pronouncement : 07-09-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. At the time of hearing of captioned appeal, it transpires that the assessee has settled the dispute for the year under Vivad Se Vishwas Scheme and already paid due taxes under the scheme. The copies of Form 3 and Form 4 have been placed on record.

Considering the same, the appeal stand dismissed as withdrawn. Order pronounced on 07th September, 2022. Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा01 /VICE PRESIDENT लेखा सद9 / ACCOUNTANT MEMBER चे,ई / Chennai; िदनांक / Dated : 07-09-2022 EDN/-

2 - आदेश की Vितिलिप अ6ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु� (अपील)/CIT(A) 4. आयकर आयु�/CIT 5. िवभागीय �ितिनिध/DR 6. गाड� फाईल/GF

SOUTH INDIA VANIYAR SANGAM,CHENNAI vs. ITO NON CORPORATE WARD 12(4), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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