SHRI BHOORMAL UTTAMKUMAR,CHENNAI vs. ITO, CORPORATE CIRCLE - 1 (1), CHENNAI

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ITA 3214/CHNY/2019Status: DisposedITAT Chennai30 June 2022AY 2015-162 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The Tribunal dismissed the appeals filed by the assessees as withdrawn, considering their application for withdrawal and the issuance of Form 5 by the Department. Liberty was granted to restore the appeals if the application before the Designated Authority is rejected.

What were the facts?

The assessees opted to avail the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending disputes. They submitted applications for withdrawal of their appeals and filed Form No. 5 received from the designated authority.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the assessees opting for the Vivad se Vishwas Scheme.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 MAHAVIR SINGH, VICE- & SHRI G.MANJUNATHA

Hearing: 30.06.2022

: None अपीलाथ�क�ओरसे/ Appellant by : Mr. Sajit Kumar, JCIT ��यथ�क�ओरसे/Respondent by 30.06.2022 : सुनवाईक�तार�ख/Date of hearing : 30.06.2022 घोषणाक�तार�ख /Date of Pronouncement आदेश / O R D E R PER G.MANJUNATHA, AM:

These four appeals filed by different assessees are directed against separate, but identical orders passed by the learned Commissioner of Income Tax (Appeals)-1, Chennai, all dated 04.09.2019 and pertain to assessment years 2014-15 & 2015-16.

2.

At the time of hearing, none appeared for the assessee. We have heard the ld. DR and also perused the material available on record. The assessees vide their letters dated 22.06.2022 submitted that they have opted to avail the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending disputes relating to Direct Taxes and in this regard filed form No 5 received from the designated authority. Therefore, the assessees submitted that the appeals filed by them may be dismissed as withdrawn.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 5. Therefore, considering fact that the assessees have filed application for withdrawal of appeal and has also filed Form 5 issued by the Department, we dismiss appeals filed by the assessees as withdrawn. However, a liberty is given to the assessees to restore the appeals, in case application filed by the assessees before the Designated Authority, is rejected for any reason.

3.

In the result, all these four appeals filed by aforesaid assessees are dismissed as withdrawn.

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