BHIMA JEWELLERY,NAGERCOIL vs. DCIT, CENTRAL CIRCLE-1, MADURAI

PDF · subscribers
ITA 383/CHNY/2020Status: DisposedITAT Chennai28 October 2021AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's submission and the pending issuance of Form No.5 under the Vivad-se-Vishwas Scheme. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the CIT(A) order. During the hearing, the assessee requested withdrawal of the appeals, citing the Vivad-se-Vishwas Scheme and pending receipt of Form No.5.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee's participation in the Vivad-se-Vishwas Scheme and pending settlement.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI DUVVURU R.L. REDDY & SHRI G. MANJUNATHA

Hearing: 28.10.2021

PER DUVVURU RL REDDY, JUDICIAL MEMBER:

1.

The assessee filed these appeals against the order of the Commissioner of Income Tax (Appeals)-19, Chennai, in (DIN: ITBA/APL/M/250/2019-20/1022109924(1)) and in ITA No.132/16-17 (DIN: ITBA/APL/M/250/2019-20/1022099488(1)) both dated 20.11.2019 for the AY 2013-14.

When these appeals were taken up for hearing, none appeared on behalf 2. of the assessee. However, the assessee vide his e-mail dated 26.10.2021 filed & 384/Chny/2020 copy of Form No.4 and also submitted that Form No.5 is yet to be received towards settlement of disputed tax under Vivad-se-Vishwas Scheme 2020 and prayed for withdrawal of the appeals of the assessee. The learned DR fairly conceded the contents of the above letter of the assessee.

3.

We have heard both the sides, perused the materials available on record and gone through the Form No.4.

4.

We find that the assessee has been received certificate from designated authority in Form 3 vide certificate No.275078940260221 dated 26.02.2021 and certificate No. 293284770170321 dated 17.03.2021 under Vivad Se Vishwas Scheme, thereby, the designated authority has yet to issue Form No.5 towards settlement of disputed tax and thus, the appeals filed by the assessee are liable to be dismissed as withdrawn. Accordingly, the appeals filed by the assessee are dismissed as withdrawn.

5.

In the result, the appeals filed by the assessee in & 384/Chny/2020 are dismissed as withdrawn.

Order pronounced on the 28th day of October, 2021, in Chennai.

Recent GST High Court judgments

Search GST case law →