SMT. PISTA DEVI,CHENNAI vs. ITO, NCW - 5(4), CHENNAI

PDF · subscribers
ITA 2912/CHNY/2019Status: DisposedITAT Chennai25 January 2022AY 2013-142 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 assessee sought withdrawal of the appeal before the tribunal. The tribunal allowed the withdrawal of the appeal as the dispute was settled under the Vivad Se Vishwas Scheme.

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.

What were the issues?

Whether an appeal filed before the ITAT can be withdrawn if the dispute has been settled under the Vivad Se Vishwas Scheme.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In view of foregoing, the assessee’s appeal stand dismissed as withdrawn.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.

Recent GST High Court judgments

Search GST case law →