What did the Tribunal hold?

The tribunal noted that the assessee had settled the dispute under the Vivad se Vishwas Scheme and requested withdrawal of the appeal. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal for the assessment year 2012-13. Subsequently, the assessee utilized the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending disputes.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has settled the dispute under the Vivad se Vishwas Scheme.

Shri Mohanlal (HUF) vs ITO | ITAT Chennai 2022

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL

Hearing: 02.08.2022Pronounced: 02.08.2022

आदेश /O R D E R

PER MAHAVIR SINGH, VICE PRESIDENT:

This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-10, Chennai in dated 05.08.2019 for the assessment year 2012-13.

2 2. At the time of hearing, it is noticed that the assessee had filed a letter dated 22.06.2022 stating that the assessee had utilized the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending disputes relating to Direct Taxes. It was also stated that the assessee had paid the tax amount as per Form 3 and in this regard, submitted Form 5 issued by PCIT along with the letter and requested for withdrawal of appeal. Therefore, once the assessee has filed Form 5 and settled pending disputes regarding direct taxes, then there is no point in keeping appeal filed by the assessee and hence, we dismiss the appeal filed by the assessee as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 2nd August, 2022 at Chennai.

SHRI MOHANLAL (HUF),CHENNAI vs. ITO, NCW-9 (4), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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