SHRI SANJAY KUMAR KANTHILAL,CHENNAI vs. ITO, NCW - 6 (3), CHENNAI

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ITA 3199/CHNY/2019Status: DisposedITAT Chennai04 August 2022AY 2013-142 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The Tribunal dismissed the appeals as withdrawn, noting that the assessee had filed an application under the Vivad se Vishwas Scheme and the Department had issued the relevant forms. Liberty was granted to restore the appeals if the scheme application was rejected.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2013-14 and 2011-12. The assessee subsequently availed the 'Vivad se Vishwas Scheme, 2020' to settle the pending disputes.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI V. DURGA RAO, HON’BLE & SHRI G. MANJUNATHA, HON’BLE

Hearing: 04.08.2022Pronounced: 04.08.2022

O R D E R

PER G. MANJUNATHA, ACCOUNTANT MEMBER:

1.

These two appeals filed by the assessee are directed against the order of the Commissioner of Income Tax (Appeals)-5, Chennai, dated 12.09.2019 & 24.09.2019 and pertains to assessment years 2013-14 & 2011-12 respectively.

2.

We have heard learned counsel for the assessee and learned DR and also perused the materials available on record. At the time of hearing, learned counsel for the assessee has filed a letter along with Form No.4 in Form No.5 in issued by the Department under ‘Vivad se Vishwas Scheme, 2020’ and submitted that the assessee has availed the VSVS & 3200/Chny/2019 :: 2 ::

scheme to settle its pending disputes. The ld.Counsel for the assessee further submitted that the Department has accepted application filed by the assessee and issued Form Nos.4 & 5 quantifying amount of taxes payable under VSVS scheme. Therefore, the ld.Counsel for the assessee submitted that the appeals filed by the assessee may be dismissed as withdrawn. The ld.DR, on the other hand, has no objection for dismissing the appeals as the Designated Authority has issued Form Nos.4 & 5. Therefore, considering fact that the assessee has filed application for withdrawal of appeals and has also filed Form Nos.4 & 5 issued by the Department, we dismiss appeals filed by the assessee as withdrawn. However, a liberty is given to the assessee to restore the appeals, in case application filed by the assessee before the Designated Authority, is rejected for any reason.

3.

In the result, appeals filed by the assessee are dismissed as withdrawn.

Order pronounced on the 4th day of August, 2022, in Chennai.

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