What did the Tribunal hold?

The Tribunal noted that the assessee had filed an application for withdrawal of appeals under the Vivad se Vishwas Scheme and the Department had issued Form 5. Consequently, the appeals were dismissed as withdrawn.

The assessee filed three appeals before the ITAT. During the hearing, the assessee submitted that they have availed the 'Vivad se Vishwas Scheme, 2020' to settle pending disputes and requested the appeals be dismissed as withdrawn.

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The primary issue was whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Meenakshi Sundaram Sampath vs ACIT | ITAT Chennai 2021

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

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

Hearing: 08.11.2021

against separate, but identical order passed by the learned CIT(A)-17, Chennai, all dated 16.05.2019 and pertain to assessment years 2013-14, 2013-14 & 2014-15.

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 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Therefore, the assessee submitted that both these appeals filed by the assessee may be dismissed as withdrawn.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of appeals and has also filed Form 5 issued by the Department, we dismiss these three appeals filed by the assessee as withdrawn.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In the result, these three appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open court on 8th November, 2021 Sd/- Sd/- (महावीर �संह) ( जी. मंजुनाथ ) (Mahavir Singh) (G. Manjunatha ) उपा�य�/ Vice-President लेखा सद%य / Accountant Member चे'नई/Chennai, (दनांक/Dated 8th November, 2021 DS

MEENAKSHI SUNDARAM SAMPATH,CHENNAI vs. ACIT, CPC - TDS, GHAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments