ANDAVAR & CO,NAMAKKAL vs. ITO WARD 1, NAMAKKAL

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ITA 2337/CHNY/2017Status: DisposedITAT Chennai29 November 2021AY 2007-082 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had applied for withdrawal of the appeal under the Vivad se Vishwas Scheme and the Department had issued Form 3. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee's counsel submitted that the assessee had availed the 'Vivad se Vishwas Scheme, 2020' to settle the dispute. The Department had accepted the application and issued Form 3.

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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.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, ‘D’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGH & SHRI G. MANJUNATHA

Hearing: 29.11.2021Pronounced: 29.11.2021

आयकर अपीलीय अिधकरण, ‘डी’ �यायपीठ, चे�ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI �ी महावीर �संह, उपा�य� एवं एवं �ी जी. मंजुनाथ, लेखा सद�य के सम� BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2337/Chny/2017 िनधा�रण वष� / Assessment Year: 2007-08 M/s. Andavar & Co Lorry Transports, Income Tax Officer, No. 88, Thuraiyur Road, v. Ward 1, Namakkal – 637 001. Namakkal. [PAN: AAEFA 5711A] (अपीलाथ�/Appellant) (��यथ�/Respondent) : Shri. N.V. Balaji, Advocate अपीलाथ� क� ओर से/Appellant by ��यथ� क� ओर से/Respondent by : Shri. Durgesh Sumrott,CIT सुनवाई क� तार�ख/Date of Hearing : 29.11.2021 घोषणा क� तार�ख/Date of Pronouncement : 29.11.2021 आदेश /O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is directed against order passed by the learned Commissioner of Income Tax (Appeals)-3, Salem dated 30.06.2017 and pertain to assessment year 2007-08.

2.

We have heard learned counsel for the assessee and learned DR and also perused the materials available on record. At the time of hearing, learned counsel for the assessee has filed a letter along with Form No.3 issued by the Department under ‘Vivad se Vishwas Scheme, 2020’ and submitted that the assessee has availed the VSVS scheme to settle its pending disputes. The ld. counsel for the :-2-: ITA. No: 2337/Chny/2017 assessee further submitted that the Department has accepted application filed by the assessee and issued Form 3 quantifying amount of taxes payable under VSVS scheme. Therefore, the ld. counsel for the assessee submitted that the appeal filed by the assessee may be dismissed as withdrawn. The ld. DR, on the other hand, has no objection for dismissing the appeal as the Designated Authority has issued Form 3. Therefore, considering the fact that the assessee has filed application for withdrawal of appeal and has also filed Form 3 issued by the Department, we dismiss the appeal filed by the assessee as withdrawn. However, a liberty is given to the assessee to restore the appeal, in case the application filed by the assessee before the Designated Authority, is rejected for any reason.

3.

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

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