M/S. BGR BOILERS PVT. LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE - 1 (2), CHENNAI

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ITA 751/CHNY/2020Status: DisposedITAT Chennai01 March 2022AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had utilized the Vivad se Vishwas Scheme to settle the disputes and had paid the tax amount. Therefore, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2012-13 and 2013-14. The assessee subsequently expressed a desire to settle pending disputes under the Direct Taxes Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn when the assessee opts for settlement under the Vivad se Vishwas Scheme.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 SHRI GIRISH AGRAWAL

Hearing: 01.03.2022Pronounced: 01.03.2022

आदेश /O R D E R PER MAHAVIR SINGH, VP: These appeals filed by the assessee are directed against the orders of learned Commissioner of Income Tax (Appeals)-4, Chennai in /15-16/CIT(A)-4/AY:2012-13 & 208/15-16/CIT(A)- 4/AY:2013-14, both dated 03.03.2020 for the assessment years 2012-13 & 2013-14.

1.

& 751/Chny/2020 2 2. At the time of hearing, we noticed that the ld.counsel for the assessee has filed letter dated 23.02.2022 and stated that the assessee wants to utilize the Direct Taxes ‘Vivad se 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 its letter dated 23.02.2022 and requested for withdrawal of appeals. 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there is no point in keeping appeals filed by the assessee and hence, we dismiss the appeals filed by the assessee as withdrawn.

3.

In the result, both the appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court on 1st March, 2022 at Chennai.

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