SMT. PINKY DEVI SUNIL KUMAR,CHENNAI vs. ITO, NCW - 5 (4), CHENNAI

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ITA 2910/CHNY/2019Status: DisposedITAT Chennai25 January 2022AY 2012-132 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 noted the assessee's withdrawal letter and the submission that the dispute was settled under the Vivad Se Vishwas Scheme. The revenue did not object to the withdrawal.

What were the facts?

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

What were the issues?

Whether an appeal filed before the ITAT can be withdrawn if the underlying dispute has been settled under the Vivad Se Vishwas Scheme.

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 P. Sajit Kumar (Addl.CIT) – Ld DR
For Respondent: Shri P. Sajit Kumar (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 13.01.2022 wherein it has been submitted that 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 copies of Form 1 to 5 have been placed on record. The same was not objected to by Ld. DR.

2.

In view of foregoing, the assessee’s appeal stand dismissed as withdrawn. Order pronounced on 25th January, 2022.

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