SUSHEELA DEVI,CHENNAI vs. ITO, NCW-10(4), CHENNAI

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ITA 110/CHNY/2019Status: DisposedITAT Chennai03 January 2022AY 2014-153 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 permitted the withdrawal of the appeals as the assessees had opted for the Vivad-se-Vishwas Scheme. The decision to dismiss the appeals as withdrawn was made in light of the settlement under the scheme.

What were the facts?

The assessees opted to avail the Vivad-se-Vishwas Scheme 2020, and Form No. 5 was issued for settlement of their pending tax disputes. The learned counsel for the assessee requested withdrawal of the appeals.

What were the issues?

The primary issue was whether the appeals should be withdrawn due to the assessee's participation in the Vivad-se-Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Before: Shri V. Durga Rao & Shri Manoj Kumar Aggarwal

Hearing: 03.01.2022Pronounced: 03.01.2022

Heard together (2 matters)

I.T.A. No.111/Chny/2019
I.T.A. No.112/Chny/2019

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपील सं./I.T.A. Nos.113 and 114/Chny/2019 िनधा�रण वष�/Assessment Years: 2013-14 & 2014-15 Shri Lalith Kumar Kankriya, The ACIT, 4, First Floor, Room No. 4, Non Corporate Circle 5, Mangappan Street, Sowcarpet, Chennai 600 006. Vs. Chennai 600 023. [PAN:ABHPL7595H] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Shri Sunil Kumar Jain, CA ��थ� की ओर से/Respondent by : Shri G. Johnson, Addl. CIT सुनवाई की तारीख/ Date of hearing : 03.01.2022 घोषणा की तारीख /Date of Pronouncement : 03.01.2022 आदेश /O R D E R PER BENCH: These appeals filed by different assessees are directed against the order of the ld. Commissioner of Income Tax (Appeals)-12, Chennai relevant to the assessment years stated above.

2.

When the appeals were taken up for hearing, by filing withdrawal application, the learned Counsel for the assessee has submitted that the assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No. 5 was also issued in respect of all the assessees under appeal. He has further submitted that the appeals filed by the assessee may be permitted to be withdrawn against which the ld. DR has not opposed to the submissions of the learned Counsel.

3.

We have heard both the sides and perused the records. In this case, the assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.5 towards settlement of pending tax dispute. In view of the above facts and circumstances, the appeals filed by the assessees are liable to be dismissed as withdrawn. However, it is open to the assessee to approach the Tribunal by filing an appropriate application in the event of any prejudice caused in respect of the settlement of tax dispute under the Vivad-se-Vishwas Scheme 2020.

4.

In the result, all the appeals filed by the assessees are dismissed as withdrawn. Order pronounced on 3rd January, 2022 at Chennai.

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