G.B.ANBALAGAN,CHENNAI vs. DCIT CENTRAL CIRCLE III(1), CHENNAI

ITA 2917/CHNY/2017Status: DisposedITAT Chennai25 January 2022AY 2011-122 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The Tribunal dismissed all the appeals as withdrawn. The assessee was granted liberty to seek restoration if their declaration under the scheme was not accepted.

What were the facts?

The assessee did not appear for the hearing. It was informed that both assessees had opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020. The revenue had no objection to the dismissal of the appeals.

What were the issues?

The primary issue was the consequence of the assessees opting for the Vivad Se Vishwas Scheme on pending appeals.

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 A.S. Bindu Ld. CIT-DR

For Respondent: Shri A.S. Bindu Ld. CIT-DR

Order pronounced on 25th January, 2022.

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