What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's intention to utilize the Vivad se Vishwas Scheme. The assessee was granted liberty to recall the appeal if the scheme was not availed.

The assessee filed an appeal before the ITAT. During the hearing, the assessee expressed a desire to settle pending direct tax disputes through the Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee intends to settle the dispute under a tax settlement scheme.

Smt. Kantha Bhandari vs ITO | ITAT Chennai 2022

Income Tax Appellate Tribunal, ‘D’ 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: This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-4, Chennai in A.Y.2013-14/CIT(A)-4, dated 31.08.2020 for the assessment year 2013-14.

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 and in this regard the assessee has filed Form no. 3 from the designated authority. Therefore, once the assessee has filed Form 3 and expressed her willingness to settle pending disputes regarding direct taxes, then there is no point in keeping 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.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

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

SMT. KANTHA BHANDARI,CHENNAI vs. ITO, NCW - 3 (4), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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