V.THILLAIKKARASI,SALEM vs. ITO WARD 2(10, SALEM
What did the Tribunal hold?
The tribunal noted the assessee's intention to utilize the Vivad se Vishwas Scheme to settle disputes. Since the assessee had filed the necessary forms and paid the tax, the appeals were dismissed as withdrawn.
What were the facts?
The assessee filed appeals against the orders of the CIT(A) for assessment years 2012-13 and 2013-14. The assessee's counsel requested withdrawal of the appeals.
What were the issues?
The primary issue was whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.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, ‘C’ (SMC
Before: SHRI MAHAVIR SINGH
आदेश /O R D E R
These appeals filed by the assessee are directed against the orders of learned Commissioner of Income Tax (Appeals), Salem in & 282/2016-17 both dated 18.03.2019 for the assessment years 2012-13 & 2013-14 respectively.
At the time of hearing, none is present for assessee and it is noticed that the learned counsel for the assessee has filed a letter & 1630/Chny/2019 2 dated 06.11.2021 for withdrawal of appeals and stated that the assessee wants to utilize the Direct Taxes ‘Vivad se Vishwas Scheme, 2020’ to settle pending disputes relating to Direct Taxes and in this regard the assessee has filed Form no. 3 from the designated authority. The assessee has also stated that it had paid the tax amount as per Form 3 and in this regard, submitted Form 4 and requested for withdrawal of appeals. Therefore, once the assessee has filed Form 4 and settled pending disputes regarding direct taxes, then there is no point in keeping appeals filed by the assessee and hence, I dismiss the appeals filed by the assessee as withdrawn.
In the result, the appeals filed by the assessee are dismissed as withdrawn.
Order pronounced in the open court on 11th November, 2021 at Chennai.
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