What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

The assessee had opted for settlement of the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. Form-5 was issued to the assessee under this scheme.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Nisha Purushothaman vs ACIT | ITAT Chennai 2022

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri N. Arjun Raj (CA)-Ld. AR, Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

For Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

आयकरअपीलसं./ (िनधा�रणवष� / Assessment Year: 2014-15) Smt. Nisha Purushothaman ACIT बनाम/ No.346A, Pantheon Road, Non Corporate Circle-9(1), Vs. Egmore, Chennai-600 008. Chennai. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AABPN-2112-R (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri N. Arjun Raj (CA)-Ld. AR ��थ�कीओरसे/Respondent by : Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR सुनवाईकीतारीख/ : 12-04-2022 Date of Hearing घोषणाकीतारीख / : 12-04-2022 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): 1. The Ld. AR, at the outset, submitted that the assessee has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and Form-5 had already been issued to the assessee. The copy of Form-5 has been placed on record. The Ld. Sr. DR submitted that the appeal may be dismissed.

2 - 2. In view of foregoing, the assessee’s appeal stands dismissed as withdrawn.

Order pronounced on 12th April, 2022.

NISHA PURUSHOTHAMAN,CHENNAI vs. ACIT NON CORPORATE CIRCLE 9(1), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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