SUNITA,CHENNAI vs. ITO, NCC-6(1), CHENNAI

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ITA 3013/CHNY/2019Status: DisposedITAT Chennai05 January 2022AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessees had opted for the Vivad-se-Vishwas Scheme and a settlement form was issued. Therefore, the appeals were liable to be dismissed as withdrawn.

What were the facts?

The assessees had filed appeals before the ITAT. They subsequently opted to avail the Vivad-se-Vishwas Scheme, 2020, and Form No. 4 was issued for settlement.

What were the issues?

Whether the appeals filed before the ITAT should be dismissed as withdrawn when the assessee opts for the Vivad-se-Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Hearing: 05.01.2022Pronounced: 05.01.2022

Heard together (4 matters)

I.T.A. No.3011/Chny/2019
I.T.A. No.3012/Chny/2019
I.T.A. No.3013/Chny/2019
I.T.A. No.3014/Chny/2019

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

आयकर अपील सं./I.T.A. No.3014/Chny/2019 िनधा�रण वष�/Assessment Years: 2011-12 Smt. Sunita Devi Ostwal, The Assistant Commissioner of Vs. No. 38, Rattan Bazaar, Park Town, Income Tax, Chennai 600 003. Non Corporate Circle 6(1), [PAN:AAAPO0786D] Chennai 600 034. (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Shri D. Anand, Advocate ��थ� की ओर से/Respondent by : Shri G. Johnson, Addl. CIT सुनवाई की तारीख/ Date of hearing : 05.01.2022 घोषणा की तारीख /Date of Pronouncement : 05.01.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: These appeals filed by different assessees are directed against the order of the ld. Commissioner of Income Tax (Appeals)-5, Chennai relevant to the assessment years stated hereinabove.

2.

When the appeals were taken up for hearing, by filing withdrawal application, the learned Counsel for the assessee has submitted that the assessees have opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No. 4 was also issued in respect of all the assessees under appeal. He has further submitted that the appeals filed by the assessees may be permitted to be withdrawn against which the ld.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 assessees have opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.4 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 assessees 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 05th January, 2022 at Chennai.

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