What did the Tribunal hold?

The Tribunal observed that the assessee had settled the dispute by paying the tax amount as per the scheme and submitted the relevant form. Therefore, there was no purpose in continuing the appeal.

The assessee filed an appeal against an order for assessment year 2011-12. During the hearing, it was noted that the assessee had opted for the Vivad se Vishwas Scheme, 2020, to settle pending tax disputes.

What were the issues?

Whether an appeal can be continued after the assessee has settled the dispute under the Vivad se Vishwas Scheme.

Afzal Bin Kunhalavai Husband of… vs ITO | ITAT Chennai 2022

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL

Hearing: 13.04.2022Pronounced: 13.04.2022

आदेश /O R D E R PER MAHAVIR SINGH, VP: This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-15, Chennai in dated 16.12.2019 for the assessment year 2011-12.

At the time of hearing, none is present for assessee and it is noticed that the assessee has utilized the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending disputes relating to Direct Taxes and the assessee had paid the tax amount as per Form 3 and in this regard, submitted Form 5 issued by PCIT dated 01.12.2021. 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there is no point in keeping appeal filed by the assessee and hence, we dismiss the appeal filed by the assessee as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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 13th April, 2022 at Chennai.

AFZAL BIN KUNHALAVAI HUSBAND OF THOTTATHIL PUTHAMPURAYYIL NAZEERA,CHENNAI vs. ITO NON CORPORATE WARD-15(3), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments