ANJANA DEVI JAIN,CHENNAI vs. ACIT, CHENNAI

ITA 747/CHNY/2017Status: DisposedITAT Chennai24 March 2022AY 2008-092 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Scheme and Form-5 was issued. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee did not appear for the hearing of the appeal. The Revenue representative submitted that the assessee had opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

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

For Appellant: Shri G. Johnson (Addl. CIT) – Ld. DR

For Respondent: Shri G. Johnson (Addl. CIT) – Ld. DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. None appeared for the assessee during hearing of this appeal. However, the Ld. Sr. D.R 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.

ITA No.747Chny/2017 - 2 -

In view of foregoing, the assessee’s appeal stands dismissed as withdrawn.

Order pronounced on 24th March, 2022.

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