NEYVELI HEALTH PROMOTION AND SOCIAL WELFARE SOCIETY,NEYVELI vs. ITO WARD 2, CUDDALORE

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ITA 1361/CHNY/2018Status: DisposedITAT Chennai07 February 2022AY 2007-082 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 permitted the assessee to withdraw the appeals as they had opted for the Vivad-se-Vishwas Scheme. The assessee can approach the Tribunal if any prejudice arises from the settlement.

What were the facts?

The assessee opted for the Vivad-se-Vishwas Scheme 2020 to settle pending tax disputes. The Designated Authority issued Form No. 3 for this settlement.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad-se-Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Before: Shri V. Durga Rao & Shri Manoj Kumar Aggarwal

Hearing: 31.01.2022Pronounced: 07.02.2022

O R D E R PER BENCH: Both the appeals filed by the assessee are directed against the common order of the ld. Commissioner of Income Tax (Appeals) - Puducherry, Pudhucherry dated 15.03.2018 for the assessment years 2006-07 and 2007-08.

2.

When the appeals were taken up for hearing, by filing withdrawal application, the learned Counsel for the assessee has submitted that the assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No. 3 was also issued. He has further submitted that the appeals filed by the assessee may be permitted to be withdrawn against which the ld. DR has not opposed to the submissions of the learned Counsel.

3.

We have heard both the sides and perused the records. In this case, the assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.3 towards settlement of pending tax dispute. In view of the above facts and circumstances, the appeals filed by the assessee are liable to be dismissed as withdrawn. However, it is open to the assessee to approach the Tribunal by filing an appropriate application in the event of any prejudice caused in respect of the settlement of tax dispute under the Vivad-se-Vishwas Scheme 2020.

4.

In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced on 07th February, 2022 at Chennai.

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