PALLAVA RESORTS PVT. LTD.,CHENNAI vs. ITO, CORPORATE WARD - 5 (1), CHENNAI

PDF · subscribers
ITA 702/CHNY/2020Status: DisposedITAT Chennai07 December 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had settled dues under the Vivad Se Vishwas Scheme and issued Form No.5. Therefore, the appeals filed by the assessee were liable to be dismissed as withdrawn.

What were the facts?

The assessee paid dues under the Vivad Se Vishwas Scheme. The designated authority issued Form No.5 in both appeals, indicating settlement. The assessee requested withdrawal of the appeals.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI V. DURGA RAO & SHRI MANOJ KUMAR AGGARWAL

Hearing: 07.12.2021Pronounced: 07.12.2021

आदेश / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: These two appeals filed by the assessee are directed against the orders of the learned Commissioner of Income Tax (Appeals)-3, Chennai dated 27.02.2020 relevant to the Assessment Years 2015-16.

2.

By filing Form No.5, it was the submission of the learned counsel for the assessee that the assessee has paid the dues under Vivad Se Vishwas Scheme and the designated authority has issued Form No.5

1.

I.T.A N0s.701 & 702/Chny/2020 :- 2 -: on 06.05.2021 in both the appeals. Thus, it was prayed for withdrawal of the appeals filed by the assessee. Against which, the learned DR fairly conceded the submissions of the learned counsel.

3.

We have heard both the sides, perused the materials available on record and gone through the Form No.5.

4.

We find that the assessee has already paid the dues under Vivad Se Vishwas Scheme, thereby, the designated authority has issued Form No.5 in both the appeals and thus, the appeals filed by the assessee are liable to be dismissed as withdrawn. Accordingly, both the appeals filed by the assessee are dismissed as withdrawn.

5.

In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in open Court on 07th December, 2021 in Chennai.

Recent GST High Court judgments

Search GST case law →