What did the Tribunal hold?

The Tribunal noted that the assessees had applied for withdrawal of appeals under the Vivad se Vishwas Scheme and the Department had issued Form 5. Therefore, the appeals were dismissed as withdrawn.

The assessees filed appeals against orders of the CIT(A). At the time of hearing, none appeared for the assessees, but they submitted letters indicating they had availed the 'Vivad se Vishwas Scheme, 2020' to settle disputes.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme to settle pending disputes.

Rajesh Kumar Bantia vs ITO | ITAT Chennai 2021

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGH, VICE- & SHRI G.MANJUNATHA

For Respondent: Mr. Ar.V.Sreenivasan, Mr. Ar.V.Sreenivasan, Mr. Ar.V.Sreenivasan, Mr. Rajesh Kumar

Hearing: 10.11.2021Pronounced: 10.11.2021

Per G.MANJUNATHA, AM:

This bunch of three appeals filed by different assessees

are directed against orders of learned Commissioner of Income Tax (Appeals)-5, Chennai of even dated 17.12.2019 /

16.09.

2019 / 07.11.2019 for respective assessment years.

At the time of hearing, none appeared on behalf of the assessee. We have heard learned DR and also perused the materials available on record. The assessee has filed a letter

along with Form No.5 issued by the Department under ‘Vivad

se Vishwas Scheme, 2020’ and submitted that the assessee

has availed the VSVS scheme to settle its pending disputes.

The assessee further submitted that the Department has accepted applications filed by the assessee and issued Form 5

quantifying amount of taxes payable under VSVS scheme.

Therefore, the assessee submitted that both these appeals filed

by the assessee may be dismissed as withdrawn. The ld. DR,

on the other hand, has no objection for dismissing the appeals

as the Designated Authority has issued Form 5. Therefore,

considering the fact that the assessee has filed application for withdrawal of appeals and has also filed Form 5 issued by the Department, we dismiss these three appeals filed by the assessee as withdrawn. However, a liberty is given to the assessee to restore the appeals, in case the application filed by the assessee before the Designated Authority, is rejected for any reason.

In the result, these three appeals filed by assessees are dismissed as withdrawn. Order pronounced in the open court on 10th November, 2021 (महावीर "संह) ( जी. मंजुनाथ ) (Mahavir Singh) (G. Manjunatha ) उपा"य"/ Vice-President लेखा सद"य / Accountant Member चे"नई/Chennai, "दनांक/Dated 10th November, 2021 DS

आदेश क" ""त ल!प अ$े!षत/Copy to:

Appellant 2. Respondent 3. आयकर आयु%त (अपील)/CIT(A) 4. आयकर आयु%त/CIT 5. !वभागीय ""त"न+ध/DR 6. गाड. फाईल/GF.

RAJESH KUMAR BANTIA,CHENNAI vs. ITO NCW 6(1), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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