M.AVICHY(HUF),MADURAI vs. ACIT NON CORPORATE CIRCLE-2, MADURAI

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ITA 586/CHNY/2020Status: DisposedITAT Chennai10 March 2022AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had filed the necessary forms for the Vivad se Vishwas scheme. Therefore, the appeal was dismissed as withdrawn, with liberty to recall if the scheme benefits are not availed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2010-2011. The assessee subsequently expressed a desire to utilize the Direct Taxes 'Vivad se Vishwas Scheme, 2020' to settle the dispute.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's intention to settle the dispute under the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND Dr. M.L. MEENA

For Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Hearing: 10.03.2022Pronounced: 10.03.2022

आदेश आदेश /O R D E R आदेश आदेश

PER BENCH:

1.

This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-2, Madurai in dated 30.01.2020 for the assessment year 2010- 2011.

2.

At the time of hearing, the learned Counsel for the Assessee has stated that the assessee wants to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending disputes relating to Direct Taxes and in this regard the assessee has filed a letter dated 26.01.2022 requesting for withdrawal of appeal along with Form No. 3 from the Designated Authority and Form No.4 intimating the detail of payment. Therefore, once the Assessee has filed Form No.3 and expressed its willingness to settle the pending disputes regarding direct taxes, then there is no point in keeping the appeal filed by the Assessee. Hence, we are dismissing the appeal subject to liberty to the Assessee to get it recalled in case, the Assessee does not succeed in availing the scheme i.e., Vivad-Se-Vishwas Scheme 2020 for whatever reason.

3.

In the result, the appeal filed by the Assessee is dismissed as withdrawn.

Order pronounced in the open court on 10th March, 2022 at Chennai.

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