What did the Tribunal hold?

The Tribunal noted that the assessee had filed Form 5 under the Vivad se Vishwas Scheme and requested withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. During the hearing, the assessee's representative was absent and submitted a letter stating the intention to utilize the 'Vivad se Vishwas Scheme, 2020' to settle the dispute.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad se Vishwas Scheme for dispute resolution.

Bhavana Jain vs ITO | ITAT Chennai 2022

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI G. MANJUNATHA

Hearing: 09.12.2021Pronounced: 10.01.2022

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)-12, Chennai in dated 29.05.2019 for the assessment year 2011-12.

2 2. At the time of hearing, none is present for assessee and it is noticed that the ld.AR for the assessee has filed a letter dated 06.12.2021 and stated that the assessee wants to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending dispute relating to Direct Taxes and in this regard the assessee has filed Form no. 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then there is no point in keeping appeal filed by the assessee and hence, I dismiss the appeal filed by the assessee as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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 10th January, 2022 at Chennai.

BHAVANA JAIN,CHENNAI vs. ITO, NCW - 10 (1), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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