SOPMELA KEISHING,CHENNAI vs. ACIT, NCC - 1 (1), CHENNAI

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ITA 2511/CHNY/2019Status: DisposedITAT Chennai20 October 2021AY 2011-122 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 noted that the assessee had applied for the 'Vivad se Vishwas Scheme' and the Department had issued Form 3. The assessee requested withdrawal of the appeal, which the Department had no objection to.

What were the facts?

The assessee filed an appeal for assessment year 2011-12. At the time of hearing, the assessee submitted a letter indicating they had availed the 'Vivad se Vishwas Scheme' to settle pending disputes.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for the 'Vivad se Vishwas Scheme'.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI DUVVURU RL REDDY & SHRI G. MANJUNATHA

Hearing: 20.10.2021Pronounced: 20.10.2021

O R D E R

Per G. MANJUNATHA, AM:

1.

This appeal filed by the assessee is directed against order of learned Commissioner of Income Tax (Appeals)-9, Chennai, dated 20.06.2019 and pertains to assessment year 2011-12.

2.

None appeared on behalf of the assessee. We have heard the ld. DR and also perused the materials available on record. At the time of hearing, we find that the assessee has filed a letter along with Form No.3 issued by the Department under ‘Vivad se Vishwas Scheme,

(VSVS) 2020’ and stated that the assessee had availed the VSVS scheme to settle its pending disputes. The assessee has further submitted that the Department has accepted application filed by the assessee and issued Form 3 quantifying amount of taxes payable under VSVS scheme. Therefore, the assessee has requested for withdrawal of appeal. The ld.DR on the other hand has no objection for withdrawing appeal filed by the assessee. 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withdrawal of appeal and has also filed Form 3 issued by the Department, we dismiss the appeal filed by the assessee as withdrawn. However, a liberty is given to the assessee to restore the appeal, in case the application filed by the assessee before the Designated Authority, is rejected for any reason.

3.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 20th October, 2021 at Chennai.

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