TWINS COURT,MADURAI vs. ITO NON CORPORATE WARD-20(4), CHENNAI

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ITA 1942/CHNY/2019Status: DisposedITAT Chennai17 November 2021AY 2014-152 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The assessee has received a certificate under the Vivad Se Vishwas Scheme, and the appeal is liable to be dismissed as withdrawn. The tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2014-15. The assessee later filed a form for settlement of disputed tax under the Vivad-se-Vishwas Scheme.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad-se-Vishwas settlement 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: 16.11.2021Pronounced: 17.11.2021

आदेश / O R D E R

PER DUVVURU RL REDDY, JUDICIAL MEMBER:

1.

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-14, Chennai, in dated 21.02.2019 for the AY 2014-15.

2.

The learned Counsel for the assessee vide his letter dated 15.11.2021 filed a copy of Form No.4 towards settlement of disputed tax under Vivad-se-Vishwas Scheme 2020 and prayed for withdrawal of the appeal of the assessee. The learned DR fairly conceded the contents of the above letter of the learned Counsel for the assessee.

2 :: 3. We have heard both the sides, perused the materials available on record and gone through the Form No.4.

4.

We find that the assessee has been received certificate from designated authority in Form 3 vide certificate No.962968890301220 dated 30/12/2020 under Vivad Se Vishwas Scheme, thereby, the designated authority has yet to issue Form No.5 towards settlement of disputed tax and thus, the appeal filed by the assessee is liable to be dismissed as withdrawn. Accordingly, the appeal filed by the assessee is dismissed as withdrawn.

5.

In the result, the appeals filed by the assessee in is dismissed as withdrawn.

Order pronounced on the 17th day of November, 2021, in Chennai.

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