DR. A. KAVITHA SENTHIL,TRICHY vs. ACIT, CIRCLE-1, TRICHY

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ITA 1746/CHNY/2019Status: DisposedITAT Chennai23 February 2022AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and sought withdrawal of appeals. The appeals were dismissed as withdrawn with liberty to seek restoration if the declaration under the scheme was not accepted.

What were the facts?

The assessee had opted for settlement of disputes under the Direct Tax Vivad Se Vishwas Scheme for both assessment years. The assessee sought withdrawal of the appeals based on this settlement.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHENNAI

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

For Appellant: Shri. S. Sridhar (Advocate) - Ld. AR, Shri P. Sajit Kumar (Addl.CIT) – Ld DR
For Respondent: Shri P. Sajit Kumar (Addl.CIT) – Ld DR

आयकर अपील सं./ & 1746/Chny/2019 (िनधाEरण वषE / Assessment Years: 2015-16 & 2016-17) Dr. A. Kavitha Senthil ACIT बनाम/ No.5, Pankajam Seetharam Nursing Home Circle -1, Vs. Renganathapuram East, Trichy – 620 006. Trichy. �थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AHMPK-5006-D (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� की ओरसे/ Appellant by : Shri. S. Sridhar (Advocate) - Ld. AR ��थ� की ओरसे/Respondent by : Shri P. Sajit Kumar (Addl.CIT) – Ld DR सुनवाई की तारीख/ : 23-02-2022 Date of Hearing घोषणा की तारीख / : 23-02-2022 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

The Ld. AR placed on record memo dated 23/02/2022 and submitted that the assessee has already opted for settlement of dispute for both the years under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, the assessee seeks withdrawal of the appeals. The copies of Form 3 have been placed on record. The same was not objected to by Ld. DR.

ITA No. 2911/Chny/2019 - 2 -

2.

In view of foregoing, both the appeals stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeals, in case the declaration filed under the scheme is not accepted, for whatever reasons.

3.

Both the appeals stands dismissed as withdrawn. Order pronounced on 23rd February, 2022.

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