What did the Tribunal hold?

The Tribunal noted that the assessee had paid the tax amount as per the scheme and submitted Form 5. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for assessment year 2012-13. During the hearing, the assessee's representative stated the intention 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 under the Vivad se Vishwas Scheme, leading to the withdrawal of the appeal.

Sapna Mahajan vs ACIT | ITAT Chennai 2022

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL

Hearing: 12.01.2022Pronounced: 12.01.2022

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)-10, Chennai in dated 19.06.2018 for the assessment year 2012-13.

2 2. At the time of hearing, the ld.AR for the assessee has filed a letter dated 12.01.2022 and stated that the assessee wants to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending dispute relating to Direct Taxes. The ld.AR has also stated that the assessee had paid the tax amount as per Form 3 and in this regard, submitted Form 5 issued by PCIT 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then there is no point in keeping appeal filed by the assessee and hence, I dismiss the appeal filed by the assessee as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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 12th January, 2022 at Chennai.

SAPNA MAHAJAN,CHENNAI vs. ACIT NON CORPORATE CIRCLE 23(1), TAMBARAM

What did the Tribunal hold?

What were the facts?

What were the issues?

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