SHRI SRAVAN KUMAR,CHENNAI vs. ITO, NCW - 6B(2), CHENNAI

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ITA 65/CHNY/2020Status: DisposedITAT Chennai11 November 2021AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 Therefore, the appeals were liable to be dismissed as withdrawn.

What were the facts?

The assessee filed four appeals before the ITAT for Assessment Year 2013-14. The assessee later submitted that they had paid their dues under the Vivad Se Vishwas Scheme.

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The primary issue was whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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, ‘D/SMC’ BENCH: CHENNAI

Before: SHRI V. DURGA RAO

Consolidated Appeals (4)

ITA 64/Chny/2020AY 2013-14
ITA 65/Chny/2020AY 2013-14
ITA 66/Chny/2020AY 2013-14
ITA 67/Chny/2020AY 2013-14
For Respondent: Mr. P. Sajit Kumar, JCIT
Hearing: 11.11.2021Pronounced: 11.11.2021

Per V. Durga Rao, Judicial Member:

1.

This bunch of four appeals filed by the assessee are directed against the orders of learned Commissioner of Income Tax (Appeals)- 5, Chennai even dated 31.10.2019 / 06.11.2019 / 31.10.2019 for Assessment Years 2013-14.

2.

By filing Form No.5, it was the submission of the learned counsel for the assessee vide letter dated 10.11.2021 that the assessee has paid the dues under Vivad Se Vishwas Scheme and the designated authority has issued Form No.5 on 28.10.2021 in these four appeals.

Thus, it was prayed for withdrawal of the appeals filed by the assessee.

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the designated authority has issued Form No.5 and thus, the appeals filed by the assessee are liable to be dismissed as withdrawn. Accordingly, all these four appeals filed by the assessee are dismissed as withdrawn. , 65, 66 & 67/Chny/2020 :- 3 -:

5.

In the result, all the four appeals filed by the assessees are dismissed as withdrawn.

Order pronounced in open Court on 11th November, 2021 in Chennai.

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