R.AMBIGA,MADURAI vs. ACIT CIRCLE 1, MADURAI

PDF · subscribers
ITA 1726/CHNY/2019Status: DisposedITAT Chennai30 November 2021AY 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 Tribunal allowed the withdrawal of the appeal as the assessee intended to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle the dispute. The appeal was dismissed as withdrawn, with liberty to recall if the scheme fails.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for assessment year 2013-14. During the hearing, the assessee's representative requested to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee to avail the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI G. MANJUNATHA

Hearing: 30.11.2021Pronounced: 30.11.2021

PER MAHAVIR SINGH, VP: This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals), Madurai in dated 01.05.2019 for the assessment year 2013-14.

2.

At the time of hearing, the ld.AR for the assessee has filed a letter dated 30.11.2021 for withdrawal of appeal and stated that the assessee wants to utilize the Direct Taxes ‘Vivad se Vishwas Scheme,

1.

2 2020’ to settle pending dispute relating to Direct Taxes and in this regard the assessee has filed Form no. 3 from the designated authority. Therefore, once the assessee has filed Form 3 and expressed her willingness to settle pending disputes regarding direct taxes, then there is no point in keeping appeal filed by the assessee. It is noted that in an identical application filed by an assessee in the case of M/s. Nannusamy Mohan (HUF) vs. ACIT in T.C.A No.372 of 2020, the Hon’ble Jurisdictional High Court of Madras has dismissed the appeal as withdrawn. Hence by following the decision of the Hon’ble Madras High Court, we are dismissing the appeal subject to liberty to the assessee to get it recalled in case, the assessee does not succeed in availing the scheme i.e., Vivad Se Vishwas Scheme 2020 for whatever reason.

3.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Recent GST High Court judgments

Search GST case law →