P.LALITH KUMAR,VELLORE vs. ACIT CEN. CIRCLE 2(3), CHENNAI
What did the Tribunal hold?
The Tribunal held that since the assessee had opted for the Vivad se Vishwas Scheme to settle disputes, there was no purpose in continuing the appeal. The appeal was dismissed as withdrawn.
What were the facts?
The assessee wished to settle pending direct tax disputes using the Vivad se Vishwas Scheme, 2020. The assessee had paid the tax amount as per the scheme and submitted the relevant forms.
What were the issues?
Whether the appeal should be dismissed as withdrawn when the assessee opts for a settlement scheme to resolve tax disputes.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGHAND SHRI GIRISH AGRAWAL
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)-16, Chennai in dated 14.02.2019 for the assessment year 2015-16.
At the time of hearing, the ld.counsel for the assessee has stated that the assessee wants to utilize the Direct Taxes ‘Vivad se
2 Vishwas Scheme, 2020’ to settle pending disputes relating to Direct Taxes. It was also stated that the assessee had paid the tax amount as per Form 3 and in this regard, submitted Form 5 issued by PCIT along with his letter dated 02.03.2022 and requested for withdrawal of appeal. Therefore, once the assessee has filed Form 5 and settled pending disputes regarding direct taxes, then there is no point in keeping appeals filed by the assessee and hence, we dismiss the appeals filed by the assessee as withdrawn subject to liberty to the assessee to get it recalled in case, the assessee does not succeed in availing the scheme i.e., Vivad Se Vishwas Scheme 2020 for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.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court on 2nd March, 2022 at Chennai.
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