MR. RAJ KUMAR JAIN,CHENNAI vs. ITO, NCW - 2 (3), CHENNAI

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ITA 1905/CHNY/2019Status: DisposedITAT Chennai22 July 2022AY 2011-123 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 permitted the withdrawal of the appeals as the assessees had successfully availed the Vivad-se-Viswas Scheme. The Revenue had no objection to the withdrawal.

What were the facts?

The assessees had filed appeals before the ITAT. Subsequently, they opted for the Vivad-se-Viswas Scheme 2020 and paid the taxes, with the Designated Authority issuing Form No. 5 validating their declarations.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessees opting for and completing the Vivad-se-Viswas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGH & SHRI MANOJ KUMAR AGGARWAL

For Respondent: Mr. P. Sajit Kumar, JCIT
Hearing: 22.07.2022Pronounced: 22.07.2022

आदेश /O R D E R आदेश आदेश आदेश

PER MAHAVIR SINGH, VP:

1.

By M.A. Nos.48 to 52/Chny/2022 of the Assessees, dated 22.07.2022 the Order passed by the Tribunal in I.T.A. Nos.

1903 to 1907/CHNY/2019, dated 31.03.2022 has been recalled for fresh adjudication.

In all these appeals, the Assessees have contended 2. that that they have availed the Vivad-se-Viswas Scheme 2020 and finally the Assessees have paid the taxes and even the Designated Authority has issued Form No.5 validating the declaration. The Assessees have enclosed the complete set of Form No.1 to 5 including the payment of taxes. Hence, the Assessees want to withdraw all the appeals.

3.

When a query was put to the learned Senior Departmental Representative, he admitted that the :: 3 :: to 1907/Chny/2019 Assessees have availed Vivad-se-Viswas Scheme 2020 and that the Revenue has no objection in the withdrawal of these appeals.

4.

Since, the Assessees have availed the Vivad-se- Viswas Scheme 2020, we permit the withdrawal and accordingly the appeals of the Assessees are dismissed as withdrawn.

5.

In the result, the appeals of the Assessees in I.T.A. Nos.

1903 to 1907/CHNY/2019 are dismissed as withdrawn.

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