What did the Tribunal hold?

The Tribunal noted that the assessee had paid the tax amount as per the scheme and requested withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A) order for AY 2009-10. During the hearing, the assessee expressed a desire to settle the dispute under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's intention to settle the tax dispute through the Vivad se Vishwas Scheme and withdraw the pending appeal.

D.Chaitanya Devendra vs ITO | ITAT Chennai 2022

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL

Hearing: 22.02.2022Pronounced: 22.02.2022

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)-2, Chennai in ITA No.244/2016-17/A.Y.2009-10/CIT(A)-2 dated 07.09.2018 for the assessment year 2009-10.

2 2. At the time of hearing, the assessee stated that he wants to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending dispute relating to Direct Taxes. The assessee has also stated that he had paid the tax amount as per Form 3 and in this regard, submitted Form 5 issued by PCIT along with his letter dated 21.02.2022 and requested for withdrawal of appeal. Therefore, once the assessee has filed Form 5 and settled pending dispute regarding direct taxes, then there is no point in keeping appeal filed by the assessee and hence, we dismiss the appeal filed by the assessee as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 22nd February, 2022 at Chennai.

D.CHAITANYA DEVENDRA,CHENNAI vs. ITO, NCW-1(5), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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