G.SUDHAKAR,VELLORE vs. ITO, VELLORE

ITA 283/CHNY/2017Status: DisposedITAT Chennai25 January 2022AY 2011-20122 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 allowed the withdrawal of the appeals as the assessee had opted for the Vivad Se Vishwas Scheme. Liberty was granted 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, 2020. Consequently, the assessee sought withdrawal of the pending appeals before the tribunal.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the assessee opting for a settlement scheme.

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. N. Arjunraj (CA) – Ld. AR, Shri P. Sajit Kumar (Addl. CIT) – Ld. DR

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

आदेश / O R D E R Per Bench 1. 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 these appeals. The same was not objected to by Ld. DR.

& 283/Chny/2017 - 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In view of foregoing, both the appeals stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeals, in case the declaration filed under the scheme is not accepted, for whatever reasons.

Both the appeals stands dismissed as withdrawn.

Order pronounced on 25th January, 2022.

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