DCIT CENTRAL CIRCLE 2(4), CHENNAI vs. R.S.SURIYA, CHENNAI

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ITA 773/CHNY/2019Status: DisposedITAT Chennai08 November 2021AY 2007-082 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 Therefore, the appeals filed by both parties were liable to be dismissed as withdrawn.

What were the facts?

Both the Revenue and the assessee filed cross-appeals against the CIT(A)'s order. The assessee submitted that they had paid dues under the Vivad Se Vishwas Scheme, and the designated authority issued Form No.5.

What were the issues?

Whether the appeals filed by the Revenue and the assessee should be dismissed as withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI V. DURGA RAO & Dr.M.L.MEENA

Hearing: 08.11.2021Pronounced: 08.11.2021

Heard together (2 matters)

ITA No.773/Chny/2019
ITA No.397/Chny/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / O R D E R

PER M.L.MEENA, ACCOUNTANT MEMBER:

1.

Both the cross appeals filed by the Revenue as well as the assessee are directed against the order of the Commissioner of Income Tax (Appeals)-18, Chennai, in & 428/15-16 dated 26.12.2018 for the AY 2007-08.

2.

By filing Form No.5, it was the submission of the learned counsel for the assessee that the assessee paid the dues under Vivad Se Vishwas Scheme and the designated authority has issued Form No.5 on 10.12.2020. Thus, it was & 397/Chny/2019 :: 2 ::

prayed for withdrawal of the appeals filed by the Revenue as well as 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has issued Form No.5 and thus, the appeals filed by the Revenue as well as the assessee are liable to be dismissed as withdrawn. Accordingly, the appeals filed by the Revenue as well as the assessee are dismissed as withdrawn.

5.

In the result, the appeals filed by the Revenue as well as the Assessee are dismissed as withdrawn.

Order pronounced on the 08th day of November, 2021, in Chennai.

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