What did the Tribunal hold?

The tribunal allowed the withdrawal of the appeal as the assessee had opted for the Vivad Se Vishwas Scheme. The respondent did not object to the withdrawal.

The assessee had opted for settlement of the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. The assessee therefore sought withdrawal of the appeal. Form-5 was issued to the assessee.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Supriya P vs ITO | ITAT Chennai 2022

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld. AR, Shri P. Sajit Kumar (CIT) – Ld DR

For Respondent: Shri P. Sajit Kumar (CIT) – Ld DR

आयकर अपील सं./ (िनधाBरण वषB / Assessment Year: 2007-08) Smt. P. Supriya ITO बनाम/ No.40, MCK Nagar, Non Corporate Circle -8(3), Adjacent to S&P Foundation, Nolambur, Chennai. Vs. Muggapi West, Chennai-600 095. �थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ARGPS-1432-D (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� की ओरसे/ Appellant by : Shri R. Vijayaraghavan (Advocate)-Ld. AR ��थ� की ओरसे/Respondent by : Shri P. Sajit Kumar (CIT) – Ld DR सुनवाई की तारीख/ : 24-02-2022 Date of Hearing घोषणा की तारीख / : 24-02-2022 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

The Ld. AR submitted that the assessee has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, the assessee seeks withdrawal of the appeal. The Ld. AR also submitted that Form-5 has been issued to the assessee. The Ld. DR did not object to the same.

ITA No. 2533/Chny/2019 - 2 -

In view of foregoing, the appeal stands dismissed as withdrawn.

Order pronounced on 24th February, 2022.

SUPRIYA P,CHENNAI vs. ITO, NON CORPORATE WARD-8(3), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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