MR. R PALANI,CHENNAI vs. DCIT CIRCLE 3 (1), TRICHY

PDF · subscribers
ITA 1603/CHNY/2018Status: DisposedITAT Chennai05 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The Tribunal dismissed the appeal as withdrawn, noting that the assessee had availed the VSVS scheme and the Department had issued Form 3. Liberty was granted to restore the appeal if the VSVS application was rejected.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee's counsel informed the tribunal that the assessee had opted for the Vivad se Vishwas Scheme (VSVS) to settle the dispute. The Department had accepted the application and issued Form 3.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

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

Hearing: 05.10.2021Pronounced: 05.10.2021

आयकर अपीलीय अिधकरण, ‘बी’ �यायपीठ, चे�ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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 No.: 1603/Chny/2018 िनधा�रण वष� / Assessment Year: 2011-12 Mr. R. Palani, The Deputy Commissioner of IB, Taxila Apartments, No.3, v. Income Tax, 5th Street, Dr. Radhakrishnan Salai, Circle 3(1), Mylapore, Trichy. Chennai – 600 004, Tamil nadu. [PAN: AHIPP 3281F] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : Shri. Jharna B. Harilal, CA ��यथ� क� ओर से/Respondent by : Ms. R. Anita, Addl. CIT सुनवाई क� तार�ख/Date of Hearing : 05.10.2021 घोषणा क� तार�ख/Date of Pronouncement : 05.10.2021 आदेश /O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is directed against the order passed by the learned CIT(A), Tiruchirappalli, dated 14.02.2018 and pertains to assessment year 2011-12.

2.

We have heard learned counsel for the assessee and learned DR and also perused the materials available on record. At the time of hearing, learned counsel for the assessee has filed a letter along with Form No.3 issued by the Department under ‘Vivad se Vishwas Scheme, 2020’ and :-2-: ITA. No: 1603/Chny/2018 submitted that the assessee has availed the VSVS scheme to settle its pending disputes. The ld. counsel for the assessee 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 ld. counsel for the assessee submitted that the appeal filed by the assessee may be dismissed as withdrawn. The ld. DR, on the other hand, has no objection for dismissing the appeal 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 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 court on 05th October, 2021 at Chennai.

Recent GST High Court judgments

Search GST case law →