THARA KANKRIYA,CHENNAI vs. ACIT NCC 6, CHENNAI

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ITA 1458/CHNY/2019Status: DisposedITAT Chennai22 February 2022AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, noting that the assessee had complied with the requirements of the Vivad Se Vishwas Scheme. The Tribunal also clarified that the assessee could seek recall of the dismissal order if the grievance was not resolved under the scheme.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee did not appear for the hearing but filed an application to withdraw the appeal. This was because the assessee had opted for the Vivad Se Vishwas Scheme, which was accepted by the Revenue.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, CHENNAI

Before: SHRI C.M. GARG, JM & SHRI ARUN KHODPIA, AM

Hearing: 22/02/2022Pronounced: 22/02/2022

आयकर अपीलीय अधिकरण ’डी’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI BEFORE SHRI C.M. GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ (धििाारण वर्ा / Assessment Year : 2014-2015) Thara Kankriya, Vs ACIT, N.C.C.-6, Chennai “Matruchhaya” New No.19, Old No.8, 3rd Cross Street, Venkateswara Puram Colony, Ayanavaram PAN No. : AADPT 9929 Q (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee by : None िाजस्व की ओर से /Revenue by : Shri G.Johnson, Addl. CIT DR सुिवाई की तािीख / Date of Hearing : 22/02/2022 घोषणा की तािीख/Date of Pronouncement : 22/02/2022 आदेश / O R D E R Per Bench :

This is an appeal filed by the assessee against the order of the CIT(A)-15, Chennai, dated 28.03.2019 for the assessment year 2014- 15.

2.

None appeared on behalf of the assesse, however, the ld. AR of the assesse has filed an application to withdraw the present appeal as the assesse has opted for Vivad Se Vishwas Scheme and the same has been accepted by the Revenue by issuing Form No.5. Ld. Sr. DR has no objection to the application of the assesse.

3.

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, we dismiss the appeal of the assessee treating the same as withdrawn. We also make it clear that in a situation, if the grievance of assessee for the year under consideration could not be resolved under Vivad se Vishwas scheme, then the assessee would be entitled to seek recall of this dismissal order by filing a miscellaneous application.

4.

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

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