SHRI CHETAN SANGHVI,CHENNAI vs. ITO, NCW - 7 (1), CHENNAI

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ITA 351/CHNY/2020Status: DisposedITAT Chennai11 January 2022AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's submission and the lack of objection from the Revenue. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee had filed an appeal before the ITAT. The assessee subsequently opted for settlement of the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's withdrawal of the appeal 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, “D” BENCH, CHENNAI

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

For Appellant: Ms. R.Anita (Addl. CIT) – Ld. DR
For Respondent: Ms. R.Anita (Addl. CIT) – Ld. DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

The registry placed on record assessee’s letter dated 11.01.2022 wherein it has been 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 the appeal. The copy of Form-3 has been placed on record. The same was not objected to by Ld. DR.

2 - 2. In view of foregoing, the assessee’s appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal, in case the declaration filed under the scheme is not accepted, for whatever reasons. 3. The appeal stands dismissed as withdrawn.

Order pronounced on 11th January, 2022.

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