What did the Tribunal hold?

The assessee sought withdrawal of the appeal due to opting for the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

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.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for settlement under the Vivad Se Vishwas Scheme.

Smt. Vadami Devi vs ITO | ITAT Chennai 2022

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

आयकर अपील सं./ (िनधाEरण वषE / Assessment Year: 2012-13) Smt. Vadami Devi ITO बनाम/ No. 41, Narayan Mudali Street, Non Corporate Ward -6(4), Vs. Sowcarpet, Chennai – 600 079. Chennai. �थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ADHPB-2603-G (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� की ओरसे/ Appellant by : Withdrawal letter dated 13.01.2022 ��थ� की ओरसे/Respondent by : Shri P. Sajit Kumar (Addl.CIT) – Ld DR सुनवाई की तारीख/ : 25-01-2022 Date of Hearing घोषणा की तारीख / : 25-01-2022 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

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.

In view of foregoing, the assessee’s appeal stand dismissed as withdrawn.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

SMT. VADAMI DEVI,CHENNAI vs. ITO, NCW - 6 (4), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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