ACIT, NCC-9(1), CHENNAI vs. SHRI NILESH K. SHAH, CHENNAI

PDF · subscribers
ITA 2836/CHNY/2019Status: DisposedITAT Chennai25 November 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 Therefore, the appeals filed by the Revenue were liable to be dismissed as withdrawn.

What were the facts?

The Revenue filed appeals against the CIT(A) order for AYs 2011-12 & 2012-13. The assessee submitted that they had paid dues under the Vivad Se Vishwas Scheme and the designated authority issued Form No.5.

What were the issues?

Whether the Revenue's appeals should be dismissed as withdrawn due to the assessee's settlement under the Vivad Se Vishwas Scheme.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 DUVVURU R.L. REDDY & SHRI G. MANJUNATHA

Hearing: 25.11.2021Pronounced: 25.11.2021

आदेश / O R D E R

PER DUVVURU RL REDDY, JUDICIAL MEMBER:

1.

The Revenue filed these appeals against the order of the Commissioner of Income Tax (Appeals)-1, Chennai, in & 76/2018-19/CIT(A)-10/Chennai dated 31.07.2019 for the AYs 2011-12 & 2012-13.

2.

By filing Form No.5, it was the submission of the learned counsel for the assessee that the assessee paid the dues under Vivad Se Vishwas Scheme and the designated authority has issued Form No.5 on 31.03.2021 for the AY 2011-12 & on 26.03.2021 for the AY 2012-13. Thus, it was & 2836/Chny/2019 :: 2 ::

prayed for withdrawal of the appeals filed by the Revenue, 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the designated authority has issued Form No.5 and thus, the appeals filed by the Revenue are liable to be dismissed as withdrawn. Accordingly, the appeals filed by the Revenue are dismissed as withdrawn.

5.

In the result, the appeals filed by the Revenue in & 2836/Chny/2019 are dismissed as withdrawn.

Order pronounced on the 25th day of November, 2021, in Chennai.

Recent GST High Court judgments

Search GST case law →