What did the Tribunal hold?

The Tribunal noted that the assessee had settled the dispute through the Vivad se Vishwas Scheme. Therefore, there was no reason to keep the appeal pending.

The assessee wanted to settle a pending direct tax dispute using the Vivad se Vishwas Scheme, 2020. The assessee submitted Form 5 after paying the tax amount as per Form 3.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has settled the dispute under the Vivad se Vishwas Scheme.

Ennar Estates & Holdings Pvt. Ltd. vs ITO | ITAT Chennai 2021

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL

Hearing: 22.12.2021Pronounced: 22.12.2021

आदेश /O R D E R

This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-6, Chennai in dated 04.12.2019 for the assessment year 2009-10.

2 2. At the time of hearing, the ld.AR for the assessee stated that the assessee wants to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending dispute relating to Direct Taxes. The ld.AR has also stated that the assessee had paid the tax amount as per Form 3 and in this regard, submitted Form 5 issued by PCIT and requested for withdrawal of appeal. Therefore, once the assessee has filed Form 5 and settled pending dispute regarding direct taxes, then there is no point in keeping appeal filed by the assessee and hence, I dismiss the appeal filed by the assessee as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 22nd December, 2021 at Chennai.

ENNAR ESTATES & HOLDINGS PVT. LTD.,CHENNAI vs. ITO, CORPORATE WARD -2 (1), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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