What did the Tribunal hold?

The Tribunal noted that the assessee had applied for withdrawal of appeals under the Vivad se Vishwas Scheme and the Department had no objection. Therefore, the appeals were dismissed as withdrawn.

The assessee filed appeals before the ITAT. At the time of hearing, the assessee submitted a letter indicating they had availed the 'Vivad se Vishwas Scheme' to settle pending disputes. The Department had accepted the application and issued Form 3.

What were the issues?

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

Shri V.T. Raj, Lic Agent… vs ITO | ITAT Chennai 2021

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

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

Hearing: 20.10.2021Pronounced: 20.10.2021

आयकर अपीलीय अिधकरण, ‘डी’ �यायपीठ, चे�ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI �ी वी दुगा� राव,�या�यक सद�य एवं �ी जी. मंजुनाथ, लेखा सद�य के सम� BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos: 2800 & 2801/Chny/2019 िनधा�रण वष� / Assessment Years: 2009-10 & 2010-11 Shri. V.T. Raj, Income Tax Officer, LIC Agent, v. Ward -3, Kannan Kovil Street, Virudhunagar – 626 001. Kattanam Seval Street, Thayilpatti Post, Sivakasi, Virudhunagar (DT) – 626 128. [PAN: AFXPR 9047Q] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : None ��यथ� क� ओर से/Respondent by : Ms. R. Anita, Addl. CIT सुनवाई क� तार�ख/Date of Hearing : 20.10.2021 घोषणा क� तार�ख/Date of Pronouncement : 20.10.2021 आदेश /O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER:

These appeals filed by the assessee are directed against the common order passed by the learned CIT(A), Madurai dated 01.08.2019 and pertains to assessment years 2009-10 & 2010-11.

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

:-2-: 2800& 2801/Chny/2019 Scheme, 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 appeals. The ld.DR on the other hand has no objection for withdrawing appeals filed by the assessee. Therefore, considering the fact that the assessee has filed application for withdrawal of appeals and has also filed Form 3 issued by the Department, we dismiss the 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, the appeals filed by the assessee are dismissed as withdrawn.

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

SHRI V.T. RAJ, LIC AGENT,VIRUDHUNAGAR vs. ITO, WARD-3, VIRUDHUNAGAR

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments