VISHAL SINGHI,CHENNAI vs. ACIT NON CORPORATE WARD 6(1), CHENNAI

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ITA 2793/CHNY/2018Status: DisposedITAT Chennai10 March 2022AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2012-13. The assessee sought to withdraw the appeal as they had opted for the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI G. MANJUNATHA & SHRI. ANIKESH BANERJEE

Hearing: 10.03.2022Pronounced: 10.03.2022

आदेश /O R D E R

PER ANIKESH BANERJEE, JUDICIAL MEMBER:

1.

The appeal was filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), Chennai, order dated 26.07.2018 for Assessment Year 2012-13.

2.

At the time of hearing, None appeared for the assessee. The assessee has requested for withdraw of appeals as the assessee has :-2-: ITA. No: 2793/Chny/2018 opted to settle the dispute relating to tax arrears for assessment year under consideration, under the “Vivad Se Vishwas Scheme, 2020.” The assessee is also filed Form No. 5 which was duly issued by the Pr. Commissioner of Income Tax-8, Chennai. The Ld. Counsel for the assessee therefore seeks permission to withdraw the appeal.

3.

In view of the aforesaid appeal of the assessee for assessment year 2012-13 is dismissed and stands as withdrawn.

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

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