HTC SOFTWARE DEVELOPMENT CENTRE PRIVATE LIMITED,CHENNAI vs. DCIT COMPANY CIRCLE II(2), CHENNAI

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ITA 1750/CHNY/2005Status: DisposedITAT Chennai02 November 2021AY 1998-992 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals as withdrawn based on the assessee's request and the issuance of Form 3 under the Vivad se Vishwas Scheme. Liberty was granted to restore the appeals if the application before the Designated Authority is rejected.

What were the facts?

The assessee filed three appeals for assessment years 1997-98, 1998-99, and 2001-02. The assessee submitted a letter indicating they availed the 'Vivad se Vishwas Scheme, 2020' to settle pending disputes.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals due to settlement under the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI V.DURGA RAO & SHRI G.MANJUNATHA

Hearing: 02.11.2021

PER G.MANJUNATHA, AM: These three appeals filed by the assessee are directed against separate, but identical orders passed by the learned CIT(A)-XI, Chennai, all dated 25.05.2005 and pertain to assessment years 1997-98, 1998-99 and 2001-02.

2.

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.3 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.

1.

The assessee further submitted that the Department has accepted applications filed by the assessee and issued Form 3 quantifying amount of taxes payable under VSVS scheme.

Therefore, the assessee submitted that these three appeals filed by the assessee may be dismissed as withdrawn. The ld. DR, on the other hand, has no objection for dismissing appeals as the Designated Authority has issued Form 3. Therefore, considering the fact that the assessee has filed application for withdrawal of appeal and has also filed Form 3 issued by the Department, we dismiss these three appeals filed by the assessee as withdrawn.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.

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