M/S. SUPER SPINNING MILLS LTD.,COIMBATORE vs. DCIT, COIMBATORE

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ITA 3199/CHNY/2016Status: DisposedITAT Chennai06 December 2021AY 2000-012 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and was not objected to by the revenue. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee had opted for settlement of dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. The assessee therefore sought withdrawal of the appeal filed before the tribunal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, CHENNAI

Before: HON’BLE SHRI V. DURGA RAO & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri S. Sridhar (Advocate)- Ld. AR, Shri G. Johnson (Addl.CIT)-Ld. DR
For Respondent: Shri G. Johnson (Addl.CIT)-Ld. DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

The Ld. AR submitted that the 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 copy of Form No.3 has been placed on record. The same was not objected to by Ld. DR.

2 - 2. In view of foregoing, the assessee’s appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal, in case the declaration filed under the scheme is not accepted, for whatever reasons. 3. The appeal stands dismissed as withdrawn.

Order pronounced on 06th December, 2021.

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