SUSHIL KUMAR SINGHVI,CHENNAI vs. ITO, NCW6(3), CHENNAI

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ITA 3264/CHNY/2018Status: DisposedITAT Chennai11 November 2021AY 2013-143 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 requested to withdraw the appeal as they were pursuing settlement under the Vivad-se-Vishwas Scheme and had received Form No. 4, awaiting Form No. 5. The Tribunal accepted the request.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee's representative did not appear but submitted a letter requesting withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to participation in the Vivad-se-Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D/SMC’ BENCH: CHENNAI

Before: SHRI V. DURGA RAO

Hearing: 11.11.2021Pronounced: 11.11.2021

Shri Sunil Kumar Singhvi, The Income Tax Officer, 31, General Muthiah Street, Vs. Non Corporate Ward-6(3), Sowcarpet, Chennai. Chennai – 600 079. [PAN: AARPS 0731M] (अपीलाथ&/Appellant) ('(थ&/Respondent) अपीलाथ& की ओर से/ Appellant by : None '(थ& की ओर से /Respondent by : Mr. P. Sajit Kumar, JCIT सुनवाई की तारीख/Date of Hearing : 11.11.2021 घोषणा की तारीख /Date of Pronouncement : 11.11.2021 आदेश / O R D E R

Per V. Durga Rao, Judicial Member:

1.

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-5, Chennai in dated 17.09.2018 relevant to the Assessment Year 2013-14.

2.

When this appeal was taken up for hearing, none appeared on behalf of the assessee. However, the assessee vide his letter dated 11.11.2021 filed a copy of Form No.4 and also submitted that Form 2 -: No.5 is yet to be received 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 submissions of the learned counsel.

3.

The Ld. D.R has been heard, perused the materials available on record and gone through the Form No.4.

4.

It is found that the assessee has been received Form-4 from designated authority 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.

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